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How can a pensioner get free medicines? How can retirees get compensation for medicines? Tax incentives for retirees

Pensioners in Russia can be called one of the most vulnerable categories of the population. That is why, within the framework social assistance they are provided with benefits accepted not only at the federal, but also at regional level. In this article, we will consider the privileges that Muscovites and pensioners of the Moscow region will be able to use in 2017, and we will also go through the most latest changes, in one way or another associated with a variety of social programs.

Social benefits for pensioners in Moscow in 2017. Federal benefits

To begin with, we will list federal social benefits for pensioners, which are provided in absolutely all regions. They can all be divided into three broad categories:

    Property tax privileges. They imply a complete exemption from tax deductions for the property owned. At the same time, it is important to know that benefits are provided only for one object belonging to a specific category. real estate... That is, if a pensioner is the owner of an apartment, a private house, any utility building and a garage at the same time, he will be exempt from taxes in general. This is due to the fact that each of the objects we have listed belongs to different types real estate.

    Liberation from income tax... It does not apply to any type of retirement benefit, as well as material assistanceprovided to a pensioner once a year, and from funds allocated for sanitary-resort treatment, the purchase of medicines (in the event that money is provided former employer). Any payments other than pension are not taxed in the amount of not more than four thousand rubles.

    Benefits for pensioners who, after retirement, continue to exercise labor activity... These include the ability to issue an additional annual vacation (at their own expense), as well as the absence of the need to work out 14 days after applying for dismissal.

Social benefits for pensioners in Moscow in 2017. Benefits for paying for housing and communal services in Moscow and the Moscow region

After describing federal benefits, you can go directly to those privileges that pensioners in Moscow and the Moscow region can count on. The first category related to them is the benefits that a person who has retired on a well-deserved rest receives when paying for housing and communal services:

    every month the regional authorities compensate pensioners for the costs of telephone connection within the city (the amount of preferences is currently 190 rubles);

    all residents of the capital who have reached retirement ageare exempt from paying for garbage collection.

In addition, in Moscow and the Moscow region there are subsidies for those pensioners who pay for utilities more than 3-10 percent (the exact interest rate is determined depending on the income received) of the total family income.

Compensation is paid after the relevant documents have been drawn up and a positive decision has been received.

Social benefits for pensioners in Moscow in 2017. Benefits provided to holders of a social card

Relatively recently, the so-called social card, which gives the right to receive a number of additional privileges. Their list is established by regional authorities, and in 2017 it will look like this:

    the opportunity to use the services of public city transport (including the subway) free of charge, as well as to travel without paying on suburban electric trains. Today there are persistent rumors that this preference has been replaced by monetary compensation for travel costs, amounting to 400 rubles a month;

    the opportunity to use the services of a polyclinic without presenting a medical insurance policy;

    provision of discounts on a variety of goods purchased at those retail outlets where you can use the Maestro "Social" card for payment.

The above card has one more important advantage... For the remainder own funds it accrues 3.5 percent per annum, thanks to which the payment instrument can be used as a savings book.

Social benefits for pensioners in Moscow in 2017. Benefit for the purchase of medicines

Subject to the conditions listed below, pensioners in the capital can also take advantage of benefits for the purchase of medicines:

    the citizen receives the minimum pension paymentsprovided for in Moscow and the Moscow region;

    there is a prescription for the medicinal product issued by the attending physician;

    a pensioner purchases medicines for outpatient treatment.

Discount for the vast majority drugs is 50 percent, but there are exceptions. For example, if medication is needed for treatment diabetes mellitus or cancer, they are provided free of charge.

Social benefits for pensioners in Moscow in 2017. Other privileges provided to pensioners of Moscow and the Moscow region

Among other things, in Moscow and the Moscow region there are also the following types benefits provided to pensioners:

    the opportunity to receive a voucher for spa treatment every year free of charge. This privilege is granted only on the basis of an appropriate medical opinion;

    every pensioner has the right to social service in daytime, to help in the form of purchasing food and medicines;

    burial services for pensioners are provided to their relatives for preferential terms;

    residents of the capital and other regions of the country are entitled to a 50% discount (persons over 70 years old) or a complete exemption (from 80 years old) from paying contributions for overhaul residential building. This benefit is provided on a pay-back basis. That is, the pensioner first makes a contribution, and then receives compensation in the prescribed amount to a special bank account or to a social card;

    the opportunity to use the services of patronage, sanitary and hygienic assistance;

    the right to free dental prosthetics. This privilege does not apply to expensive modern structures.

Social benefits for pensioners in Moscow in 2017. Benefits for disabled pensioners

On whole line additional benefits can count pensioners who, according to medical indicators and according to the results of a medical and social examination, were assigned one of the three disability groups. The privileges for this category of persons include:

    compensation for utility services, payment for electricity, gas, hot and cold water supply;

    free pass on city public transport, which, at the request of the disabled person, can be replaced with monetary compensation paid monthly;

    the ability to pay land tax with a 50 percent discount;

    the same discount applies to transport tax. The exemption applies to one unit of equipment, the power of which does not exceed 150 horsepower;

    opportunity to submit for free statements of claim to courts of various instances in the event that the amount of the claim is no more than one million rubles;

    50% discount on taxes for notary services;

    the opportunity to buy rehabilitation means on preferential terms - wheelchairs, orthopedic shoes, hearing aids, etc.

    provision of medicines for the treatment of tuberculosis, diabetes mellitus, oncological and other serious diseases, free of charge or with a 50% discount;

    free travel on suburban trains and electric trains if the pensioner is undergoing treatment in another locality.

In the last couple of years due to financial crisis the state is trying by all means to save money, which leads to the curtailment of various social programs and the abolition of most of the benefits. However, all of the above benefits for retirees and people with disabilities physical capabilities in 2017 will operate in full, helping the most unprotected categories population of our country.

Social benefits for pensioners in Moscow in 2017. Latest news for today. Indexation of benefits

Moscow Mayor Sergei Sobyanin instructed the head of the city's social security department to work out the issue of indexing benefits for pensioners in the capital.

"Unfortunately, due to high inflation in previous years, the income of pensioners in real terms has not increased, unfortunately, they are decreasing," the mayor said at a meeting of the presidium in the capital's mayor's office on Tuesday.

Sobyanin recalled that benefits are established for the capital's pensioners in the city, which are not available in other regions, since "life in Moscow is more expensive."

"I ask you to hold meetings with veterans, pensioners and see how much and what benefits we will index in the future. I ask you to carry out this work and report," Sobyanin concluded..

The economic crisis and rising prices for food, utilities and medicines - all this has already become commonplace for Russia. recent years... These changes are reflected primarily on the most vulnerable segments of the population - pensioners. Seniors spend a quarter of their income each month on medicines. And few of them know that our country provides for the payment of special benefits for the purchase of medicines or reimbursement of funds already spent for these purposes.

General concept

Provides similar privileges for some groups federal beneficiaries: pensioners, disabled people, participants in the Second World War, participants in the liquidation of the Chernobyl nuclear power plant, as well as citizens with serious illnesses. Among the population, the most in demand and relevant information is what constitutes a benefit to pensioners for medicines.

Elderly people often do not even realize that according to the law they can count on purchasing a wide range of medicines, and meanwhile, the state spends billions of rubles annually to fulfill its responsibilities in this area of \u200b\u200bthe social sphere. The problem is in the specifics of the work of regional medical institutions, most doctors are silent about the fact that there is a discount on medicines for pensioners, and pharmacies refuse to dispense the necessary medicines. All these are costs of the system, but every citizen who falls into this category has the right to claim the privilege due to him.

Not all drugs are included in the list of preferential drugs, their list is strictly regulated by the law of 2006 on "On the approval of the list of drugs ..." The program is common for the entire territory of Russia, however, some constituent entities of the Federation provide for additional lists medical supplies and compensation rules.

What benefits are provided to retirees

Upon reaching age limit stay in the service and in the presence of regular contributions to the Pension Fund, a citizen has the right to receive monthly allowance, and additional measures social security... Over the past twenty years, the state has made many efforts to create comfortable conditions for the life of the elderly. A person of retirement age is entitled to the following benefits:

  1. In the field of taxation: pensions, supplements, treatment, payment of vouchers for spa treatment are not subject to personal income tax. In addition, a different system for calculating payments for property owned, as well as benefits when paying tax on a vehicle or land, apply to pensioners. Much depends on the region of the country and the domestic governing laws.
  2. Benefits for payment of utility bills: today there is a condition under which a pensioner has the right to count on lump sum from the state for the gasification of your own house or apartment. Reimbursement can be maximum 50%, much depends on social programadopted in this region.
  3. In some regions, there is a targeted assistance program, where social services provide support to retirees, people with disabilities and other vulnerable groups of the population.

Much more questions arise about how drug benefits are provided to old-age pensioners. The legal basis for such assistance is spelled out in the Federal Law of 17.07.1999 No. 178-FZ "On State Social Assistance".

Medical Benefits

Legislation Russian Federation compensation is provided for the purchase of drugs intended for the treatment or prevention of a particular disease. All purchased drugs must have a prescription from the attending physician.

Below is a list of what benefits for old-age pensioners are entitled to from the state:

  1. Seniors who have reached the age limit for work and who are not disabled can get a 50% discount on the purchase of medicines specified in a special list.
  2. According to the order of the Ministry of Health on compulsory medical examination, pensioners have the right to undergo examinations at the local clinic for free every three years.
  3. Also, citizens can go to the hospital in order to get a flu shot.

Benefit to pensioners for medicines in the form monetary compensation issued to a citizen twice a year at the territorial office The Pension Fund Russia.

How it works?

You can learn more about the provision of additional medical care from your local general practitioner, in territorial body compulsory health insurance, as well as in the organization where the insurance policy was issued.

All information about those drugs that are provided for by the drug benefit for pensioners must be provided by the attending doctor. He also writes out a prescription with an indication of its validity period, usually a month or a little more. Any other person has the right to receive the necessary medicine, so you can transfer the document to a relative or close person. In case of loss of the prescription, you must immediately consult a doctor.

List of medicines

The list of free medical drugs approved for outpatient treatment includes 360 items, and 22 of them are considered essential drugs:

  • ascorbic, folic, thioctic, ursodeoxycholic, glycyrrhizic acids;
  • "Nitroglycerin", "Tetracycline", "Bromhexine", "Acetylcysteine", "Drotaverine", "Ranitidine", "Famotidine", "Amlodipine", "Mebeverin", "Mesalazine", "Liothyronine", "Ademethionine";
  • Ambroxol, Metronidazole, Paracetamol;
  • Amiodarone, Granisetron, Ondansetron, Tropisetron, Progesterone, Dydrogesterone, Norethisterone, Rosiglitazone;
  • algeldrat, piracetam,
  • magnesium hydroxide, bismuth tripotassium dicitrate, iron hydroxide polymaltosate, metoclopramide, potassium and magnesium asparaginate, bile + pancreas powder + small intestinal mucosa powder, potassium iodide, sodium heparin, sodium levothyroxine, sodium dalteparin;
  • Omeprazole, Rabeprazole, Dexamethasone, Methylprednisolone;
  • Bisacodyl, Lactulose, Loperamide, Sulfasalazine, Bifidobacteria bifidum, Gliclazide, Glimepiride, Glibenclamide, Repaglinide;
  • hemicellulase, pancreatin, insulin, Troxerutin, Glibenclamide, Taurine, Rifamycin, calcium folinate, prednisolone, hydrocortisone;
  • Eprosartan, Gliquidone, Acarbose, Gendevit, Dipyridamole, Clopidogrel, Warfarin, Epoetin, Glipizide.

Depending on the amount of funding from the local budget, it is possible to purchase drugs both free of charge and with a 50% discount.

What you need to have when you go to the hospital

Reimbursement of drug costs to pensioners has a number of important nuances, and it all starts with collecting required documents, which the citizen is obliged to provide to the attending physician. Therapists, paramedics, cardiologists, surgeons and other specialists, from whom a citizen is undergoing treatment, have the right to issue a prescription. The patient must have the following documents with him:

  1. The passport.
  2. SNILS.
  3. Insurance policy.
  4. Medical Card.
  5. Certificate from the FIU stating that the citizen did not write voluntary refusal from additional medical care.
  6. a certificate of disability and other documents confirming the right to receive benefits.

The doctor must write out a prescription in two copies, one of which the citizen provides to the pharmacy, and the other to the supervisory authority that distributes social payments, which includes benefits for receiving medicines for pensioners.

The doctor, for his part, also sends an application to the state pharmacy, it often happens that the desired drug out of stock, and you have to wait some time for its delivery. To facilitate the task, today a special service is provided on the Internet for ordering the necessary medicine. To do this, you need to go to the Roszdravnadzor website and fill out an application, here you can also call hotline and find out the details of the provision of the service in your region.

Registration rules

After buying the necessary medicines, the citizen must take all the papers to the territorial pFR branch... The pension benefit for medicines is provided only if the following reporting documents are available:

  1. Form of recipes for a certain form 107 / y.
  2. Purchase receipts and receipts.
  3. Certificate of all income and deductions.
  4. If another person applies to receive benefits, it is necessary to submit a document confirming the relationship and its copy.

In order to avoid unpleasant bureaucratic situations, all documents, and especially the recipe, must be checked for signatures and seals, otherwise the form will be considered invalid and the person will have to take unnecessary actions. In general, those responsible for, including the department, should explain in an accessible form to pensioners how to get benefits on medicines. Compulsory insurance and employees of the branch of the Pension Fund of Russia.

How is payment made

All documentation is collected in advance and must strictly comply with the form, this application is considered socially important, therefore, all papers are given special attention... According to the legislation, pensioners are not fully reimbursed for drug costs. In each region, the annual amount of funds allocated for one person is established, usually it is no more than 25 thousand rubles.

Moreover, a pensioner can receive compensation only in the amount of 13% of expenses. To date, the law stipulates the maximum deduction amount - 15,600, which is 13% of 120 thousand rubles. Usually, citizens spend much less, about 10 thousand rubles, which means they have the right to count on compensation in the amount of 1,300 rubles. So, benefits for medicine for old-age pensioners are a small support from the state, many refuse this social service in favor of paying monetary compensation.

Benefits for labor veterans

Unfortunately, due to the austerity policy, people who have received honorary title for special merits and efforts shown during work, many benefits were canceled in 2017, they were replaced with some bonuses and privileges. But in terms of medical care, almost all services remained unchanged.

Benefits on medicines for labor veterans - pensioners are provided free of charge in any regions of the country. True, a citizen can get the necessary drugs only in state institutions. In 2017, dental treatment was even included in the list of insurance services, subject to the purchase of equipment at their own expense. In all other respects, the same procedure is envisaged for obtaining medicine for retired veterans. Benefits are provided upon submission of all documents confirming this right.

Refusal of free drugs

The legislation provides for situations when a pensioner can refuse the state set of social assistance in favor of paying a cash equivalent, and this can be done both in full and in part. The issue is regulated by Part 3 of Art. 6. 3 of Law No. 178-FZ. You can find out more about how to refuse drug benefits for a pensioner in the territorial department of the Pension Fund of Russia.

First, you need to decide on what services the citizen refuses. This can be free travel, medical supplies, or spa treatment. You can select the entire list or one of the items, for example, In this case, an application for refusal to receive social services is submitted to the Pension Fund at the place of residence. The deadline for submitting documents is until October 1 of the current year, the application is valid until December 31 next year, after which the application can be extended or renewed the social package.

The total amount of payments for today is 1048, 97 rubles, of which 807, 94 rubles. intended for the purchase of drugs, 124.99 for sanatorium treatment and 116.04 for travel in suburban transport.

Other medical services

The drug benefit for pensioners is not the only government measure to support the elderly. In addition, the legislation provides for the following medical services:

  • the opportunity to get vaccinated for free;
  • retired veterans and disabled people are provided additional treatment in the sanatoriums of the country; each region has its own procedure for obtaining vouchers, for clarification, you can contact your local therapist;
  • free travel to the place of treatment;
  • prophylactic medical examination is provided every three years;
  • free service in any government clinics country;
  • discount on prosthetics of missing limbs.

Pensioners who have the status of disabled people of the Second World War, residents of the besieged Leningrad, have the right to undergo medical examination once a year.

FAQ

Every year the government sets new tariffs and indexation of pensions, as well as the rules for obtaining and a list of benefits included in the social package. state aid... Elderly people of Russia are always anxiously awaiting these changes and innovations, so, the issue of the law on working pensioners has not yet been resolved, the government has postponed the adoption of this decision for some time. As for social assistance, it remained unchanged at the federal level, so that benefits for pensioners on medicines in 2017 will be paid as before.

Others no less important issue for older people, there are problems associated with obtaining free drugs. Sometimes it turns out that on paper a pensioner has benefits for medicines, but in reality he cannot get them. Therapists often refuse to write prescriptions, citing insufficient funding or lack of stock in pharmacies.

According to law, medications in mandatory must be provided upon first request, in the absence of drugs, the employee must either order the product or renew the prescription.

Often, retirees find themselves completely defenseless against the bureaucracy of the system and are everywhere faced with refusal and misunderstanding. Do not give up, a citizen always has the right to write a complaint to the territorial office of the Ministry of Health or to report a case of refusal via the hotline.

Utility benefits for retirees

The amount of the benefit is calculated on a monthly basis depending on the amount of payment for housing and communal services and the amount of total income. By general rule compensation amount is 50% utility bills. According to housing legislation ( art. 169 LCD RF) when organizing the overhaul of real estate, the pensioner also receives certain compensation:

  • Veterans, disabled people, low-income people - 50% .
  • All citizens over 70 years old - 50% .
  • After 80 years - 100% .

For the provision of this type of benefits, you must contact the regional center for social protection or the MFC (multifunctional center), the FSS or local government. At the place of appeal, an appropriate application is drawn up, to which the necessary documents are attached.

What documents are needed?

  • Title deeds of ownership of real estate. In the case of its lease - contracts of social, service or other employment Moscow
  • Settlement papers (receipts and checks) confirming the facts of previous payments for utility bills in Moscow
  • A copy of the document certifying the right to receive social support measures (for example, a veteran's certificate).
  • Information about the incomes of the applicant and his family members.

The required application and documents can be sent by registered mail via mail or via the Internet on the Unified portal of public services.

Sanatorium treatment for pensioners

Sanatorium treatment for pensioners is included in medical service certain categories of persons, and financed from the federal budget. The list of health-improving social benefits includes:

  • Discount when buying medicines at their retail outlets. Its size is 50% . This right realized upon presentation of a prescription from the attending physician. The document is valid for 10 days.
  • Free travel to the place of treatment within the region of residence in the direction of the polyclinic where the pensioner was examined.
  • Preferential spa treatment.

Recreational activities are regulated by the relevant by-laws and departmental standards.
For example, preferential treatment for veterans of the Second World War is enshrined in a letter FSS RF dated 09.02.1996 N 07-44 YUSH... According to the standard, the procedure is provided with a 10% discount from October 1 to April 30.

Where to go and how to get it?

To obtain a voucher, you must contact the regional office of the social insurance fund or the Pension Fund of the Russian Federation and fill out an application. The application must be accompanied by:

  • Medical clearance documents.
  • A copy of your passport.
  • A document of title confirming the right to a benefit.

Sometimes there is a practice of reimbursing money for not using a spa voucher. Wherein cash transferred from the budget of the FSS.

Medical benefits for retirees

Medical benefits for retirees consist in preferential and free provision of medicines, preemptive right for service and providing the opportunity to undergo a wellness course on a voucher once within one or two years.
Medical benefits for pensioners in Moscow in 2017 in the field preferential leave drugs are regulated By order of the Moscow City Health Department No. 914 dated 10.22.14.

To the list of medical benefits for pensioners in 2017can be attributed:

  1. Under certain conditions, by decision of a local or regional authority, a pensioner can receive a certain size free medical assistance not only in their own polyclinic or city hospital, but also in various geriatric offices and gerontological centers.
  2. If the pensioner has a disability, and at the same time does not refuse the standard set social services provided to him by the state, he can receive the necessary medicines on preferential terms. To date, the list of medicines that fall into this preferential list, has 360 drugs. I would like to note that more than 60% of them, or rather 228 items, are classified as the most important medicinesthat are necessary to ensure human life Moscow
  3. If a pensioner is disabled or a veteran, then within the framework of certain programs at the local or regional level, he has the right to receive vouchers to sanatoriums on a free basis.
  4. Every person who has crossed the 60-year-old milestone has the right to get himself vaccinated against influenza free of charge, which are carried out annually in accordance with the epidemiological situation in each region in different time of the year. In order to receive this vaccine free of charge, a pensioner must go to the polyclinic at his permanent place of residence, to the doctor assigned to his area.
  5. Also, citizens who are between the ages of 60-99 years, from 2017, in accordance with the order of the Ministry of Health, are subject to medical examination, which can be done only once within 3 years. There is an exception here for people who have disabilities as a result of their illness, disabled people of the Second World War, as well as those who have the sign "Resident of the besieged Leningrad". The above categories of people are required to undergo a dispensary examination, regardless of their age, once a year.
  6. If the pensioner is a resident of any area related to Far north or regions that are equated to the latter, and he does not work, while receiving a disability pension or old age, he has the right to demand compensation for the money spent on a trip to his place of rest. This place must be located exclusively on the territory of the Russian Federation.

Transport incentives for retirees

Pensioners receive a set of social services (NSO) for the basic benefit. It includes compensation for travel on public transport. Its value is different depending on the region of residence of the pensioner and is set by local authorities.

If the applicant refuses the concessional travel, the amount of compensation will be included in the amount of the additional increase to retirement benefit... For example, to a monthly cash payment (MAP). Certain travel benefits for pensioners are valid:

  • For air tickets (the amount of the discount is set by the carrier company) Moscow
  • When traveling by train.
  • For tickets of Russian Railways.

Where to go and how to get it?

The receipt of travel benefits occurs at the time of purchase of the corresponding ticket upon presentation of a pension certificate, which, in turn, is issued at the local department of social protection.

Tax incentives for retirees

Tax incentives for pensioners in 2017 provide:

  • Income tax exemption.
  • Cancellation of tax on real estate and other property registered to the pensioner.
  • Exemption from fees on transport tax for one unit of equipment, with a capacity not exceeding 100 hp. (valid for most regions of Russia).
  • Discount when paying land tax in the amount of 10,000 rubles. The indicated value is deducted from the total cadastral value of the plot, and the result obtained is used when calculating the tax amount.
  • Exemption from the state fee paid when filing a claim with judiciary... If the claim concerns property worth more than 1 million rubles, the tax is withheld.
  • Right to tax deduction when buying a residential property.

Obligations of employers in relation to pensioners

It is worth noting that for pensioners in 2017, certain concessions are provided for at the place of work, among these benefits in 2017 there will be:

  • The employer is obliged to dismiss the pensioner without work if the latter expresses such a desire in connection with retirement. The citizen himself can stand in line for employment at the employment center. At the same time, he will be paid an allowance for one month in the amount of his salary.

How to get targeted assistance to retirees in 2017?

Step 1.Specify the address of your social security authority (at the place of registration) or the center for the provision of state and municipal services. There you will submit the necessary documents.

Step 2.Write a statement. Indicate the method of receiving financial assistance. Money can be transferred to a personal account opened in any Russian bank. You can also receive money to the account of the Federal Post Office at the place of residence or in cash, through the cash office of the territorial division of the social security body (clause 3 of the Procedure; clauses 3, 4 of the Regulations).

Step 3. Prepare originals and copies of documents (clauses 3, 4 of the Procedure; clauses 3, 4 of the Regulations).

You will need to present: a passport or other identity document; a document confirming registration at the place of residence (a certificate from the passport office at the place of registration); pensioner's ID; documents proving difficult life situation, the presence of extraordinary circumstances. This can be an extract from household or house books, a certificate from the internal affairs bodies about the loss of documents and money, a certificate of fire, natural disaster, and so on.

Step 4. You can submit an application and documents to a hospital unit or a multifunctional center in person, send by regular mail or email with an electronic digital signature (through the Unified portal of state and municipal services).

The decision on the provision of financial assistance (or on refusal) is made by officials within the time frame established in a particular region. So, for example, in Moscow a month is allotted for this (clauses 3, 4 of the Regulations), and in the Moscow region - 10 working days from the date of the request of the pensioner, however, this period can be extended by the decision of the head of the territorial division up to 25 working days (cl. 6 of the Order).

The day of application is the day when the application and documents are received by the territorial unit or multifunctional center. If the documents were sent by mail, the account starts from the day they are received by the social security authority.

Step 5.Get financial help.

When you receive a notification about the provision of material assistance, you need to contact the organization that you indicated to receive money: the social security unit, the post office or the bank. If you were refused, you need to contact the hospital department or multifunctional center to find out the reason for this decision. You may need to submit any additional documents or information so that officials have the opportunity to reconsider the decision.

Tags: benefits for pensioners, benefits for pensioners in 2017 Moscow, tax benefits for pensioners in 2017, benefits for pensioners in 2017, benefits for pensioners on property tax, property tax benefits for pensioners in 2017, benefits for 2017 for pensioners in Moscow

The right to use various benefits and deductions in our country is endowed not only with unprotected groups of the population, as it might seem to the average person, but also working citizens. So, you can also get a tax deduction for dental treatment - however, subject to certain conditions and procedures. How to take some money from the state - read our article.

Grounds for obtaining

In order to understand the mechanisms of the benefit that you are applying for in the situation of receiving a tax deduction for dental treatment and prosthetics, you need to understand the basic concepts. The key is the term social tax deduction.

We need to take a closer look at the tax code of the Russian Federation. It explains who is entitled to deductions when determining the size of the tax base.

In fact, the dental treatment tax deduction is a reduction in the tax base. But since employers pay taxes for working citizens, the tax deduction turns into receiving additional money from the state. Now rate on income taxes individuals - 13% of the salary. It is this money that got from the employer to the tax office that can be returned.

Working citizens can get a tax deduction for dental treatment. Unemployed people or entrepreneurs at a simplified tax rate cannot count on a deduction.

There are restrictions on deductions that the law imposes:

  • More than 120 thousand rubles cannot be returned per year
  • The taxes listed by the employer at a rate of 13% under the personal income tax article should be enough to pay the deductions.

This can be deciphered as follows - if you treated your teeth and spent 250 thousand rubles, then according to the law you can return only 120 thousand. But if the employer transferred only 60 thousand rubles of taxes to you this year, then you will receive only 60 thousand. rubles, despite the right to receive 120 thousand rubles.

Types of services

You can get a tax deduction for dental services, we have decided on that. But what are dental services? Which are included in the deduction list and which are not? We clarify what regulatory documents these issues are regulated.

Most often, people receive tax deductions for dental treatments and prosthetics for the following expenses:

  • Placement of implants
  • Formation of bridge braces
  • Caries treatment
  • Extraction of teeth, including wisdom teeth
  • Restoration of decayed teeth
  • Dental prosthetics services

According to law

The government took care of this issue and developed a whole decree No. 201, in which it published a list of medical services and expensive treatments, including a list of drugs for which you can get a dental tax deduction. Of the species not listed above, the list on our topic can also include:

  • Dental replantation
  • Installation of metal-ceramic structures (crowns and bridges)

More than 120 thousand

You can confirm your right to a deduction for dental prosthetics with the help of a letter from the government dated December 25, 2006 (see the appendices to the published decree No. 201). But at the same time, the department added the authority to distribute certain services to a special category of social deductions to the Ministry of Health and social development Russian Federation. And already in its letter it referred prosthetics to a special type of service under code 2.

In fact, this means that for the services listed in the government decree, you will be limited to a deduction of 120 thousand rubles. But there is no limitation for dental prosthetics. The main requirement is for the dental clinic to have a license and confirm that the services provided to you can be attributed to services with code number 2. Challenge the decision medical institution will not work. But you can always file if needed.

Renouncement

There are situations when you get a refusal for a refund for dental treatment through the tax. In fact, there are not many of them, but some are quite popular.

  • You do not have income at a rate of 13% - here you will have to check with your employer what kind of tax he pays for you. Usually it is personal income tax, but the situations are different. So, now some companies are hiring workers under contract contracts. Some suggest making an IP. Study the situation
  • The medical organization is not licensed. This may come as an unpleasant surprise - you collect documents, go to the tax office and it turns out that you cannot receive a deduction, because during your treatment the institution's license was expired. Yes, such situations can often be found
  • The treatment was carried out at the expense of the compulsory health insurance fund. Trying to get a dental tax deduction when you haven't spent money on it - bad idea... If you try, the authorities may regard it as a fraudulent attempt, and it will not end well.
  • The treatment did not take place in our country. If you treated your teeth on vacation in another country, you will not be able to reimburse expenses with a tax deduction.

Who is eligible?

You can get a dental treatment tax deduction not only for yourself, but also for other people:

  • For parents, if you prove that it was you who spent on their treatment
  • For children, including those adopted or taken into care, in the presence of appropriate documents
  • For a spouse or spouse

In addition to the main category of working citizens, there are several other groups of people who can receive a deduction for dental services. Here we are not talking about a deduction from personal income tax, but about other options for obtaining compensation.

Disabled

Can you get a tax deduction for dental treatment for a disabled person? Of course, yes. With the help of the Decree of the Government of the Russian Federation No. 290. In this document there are special categories of citizens who can receive compensation for treatment, including from funds various organizations... In this case, we are talking about the Mandatory Health Insurance Fund. The scheme for receiving money looks like this:

  • A disabled person treats teeth and receives a referral to buy medicines or an expensive procedure
  • If it works, then the deduction is obtained according to the standard rules tax office.
  • If not, then he needs to take documents from a medical institution that he spent his own funds on treatment
  • In the Fund, he can be calculated up to a 50% refund for purchased medicines for dental treatment, or a full refund can be made. It all depends on the specific situation

It is best to clarify information about the amount of reimbursement for a disabled person either in the territorial office of the Fund, or in an insurance company from which you have a compulsory medical insurance policy. Or clarify the information with the authorities social protectionto which the disabled person is attached during the validity of this status.

Retiree

To figure out how to return money for dental treatment to a pensioner, you need to carefully read Article No. 219 of the Tax Code of the Russian Federation. In short, a pensioner can count on additional money from the Pension Fund of the Russian Federation.

  • Collect all receipts for medicines purchased and medical procedures performed
  • To get a so-called referral for treatment from a doctor is a paper written by a doctor on the official letterhead of a medical institution, which states the need to perform certain actions. You can get it both from the district therapist and from the head physician of the clinic where the dental treatment was performed.
  • Contact the FIU, where already on their letterhead write a request to compensate for expenses and make a refund for dental treatment

Child

Despite the right of a citizen to receive a tax refund for dental treatment, you can take some more money from the state. So, if you are thinking of how to return money for dental treatment of a child who has not yet turned three years old, then it’s time to turn to government decree No. 890. There you will find a list of medicines, including those purchased for dental services. The costs of these drugs are compensable.

  • You need to carefully study the regional legislation - every year in each constituent entity of the country, local lists of drugs are adopted, for reimbursement of expenses for which regional budgets are allocated money. The regions choose the amount on their own, so you need to contact the local Ministry of Health.
  • Having specified this information, study the list of medicines that you need to buy your child for the treatment itself and recovery after it.
  • Get your doctor's prescriptions and go to a pharmacy that participates in the regional drug program - check this information with the ministry of health or ministry of social protection or development
  • Get a note at the pharmacy that either you bought the drugs you need or that they are not there, so you had to buy at another pharmacy
  • Collect all receipts and documents and go to the health insurance fund. Write a statement according to their form and receive a partial deduction for dental treatment

How to get a?

The tax refund process is quite complicated. There will be bureaucracy, complicated filling in deduction applications for dental care and possible problems... We will tell you a simple algorithm for obtaining.

Payment

First, you need to understand how much money you can get in total for your dental treatment tax refund in 2019. It's simple enough. Let's take a look at examples and derive a formula.

You have done prosthetics for 500 thousand rubles. This is an expensive service, so you can count the tax deduction in full, without regard to the limit of 120 thousand rubles. It turns out - 65 thousand rubles, or 13% of 500 thousand.

If you received an income of 300 thousand rubles for last year, you will be able to receive a tax deduction in the amount of 39 thousand rubles - 13% of 300 thousand rubles.

To find out the amount withheld for last year from you in the form of personal income tax, you must contact the employer's accounting department and provide you with a 2NDFL certificate.

List of documents

First of all, you need to fill out and submit a 3NDFL declaration. This can be done in several ways:

  • Contact the tax office and ask for the form there
  • Use the services of "Gosuslugi" and fill out an electronic declaration in personal account taxpayer - the link is provided when registering on the service
  • The easiest way is to go to the official website of the tax office and fill out a declaration using a program specially created for this.

In addition to the declaration, you need to collect a few more documents:

  • A copy of the license of the medical institution in which you made prosthetics or treated your teeth
  • The contract with the clinic for the provision of services - sometimes this is not provided immediately - you need to demand to fulfill this obligation of the clinic. If they still insist on non-issuance of the contract even before the start of treatment, this is a reason to think about the fact that the institution does not have a license.
  • Certificate or receipt confirming payment for dental services
  • 2NDFL certificates obtained at work
  • Passport and its copy
  • Deduction application

Statement

In order to correctly prepare an application for a deduction for dental treatment, you need to focus on the requirements of the tax office of your region. Basically, all application forms are the same, but it is better to call the tax office of your subject in advance and check if there are any peculiarities. You can prepare an application in free form, but there is a possibility that it will not be accepted. You can get acquainted with an example of a deduction application in a free form on our website ().

In any case, the application must contain:

  • The amount spent on medications and treatment at the dentist
  • Information about how much tax was withheld from you for past period
  • Checks confirming the amount of money spent
  • Details to which you need to transfer funds

The application is considered within three months.

Ways to receive payments

In your application for a tax deduction, you can ask for a refund of taxes already paid or not take them into account in future transfers. You can apply for a dental income tax refund in such a way that the employer will pay you a certain amount over and above your salary for some time. It works like this:

  • You draw up a deduction in the tax office, the algorithm is still the same. Only in the application, write that you want to receive a deduction for future tax receipts
  • Bring the agreed statement to the employer, he will endorse it
  • Now, in the next and subsequent months, you will receive a higher salary due to the fact that the employer will not transfer money to the tax office, but give you
  • This method is convenient for those who have just got a job on good work, and there is no point in making a deduction for the last year - there will be a loss of income

Let's look at an example. Ivanov cured his teeth in 2019. He spent a lot of money, and his deduction was 50 thousand rubles. But since he practically did not work, his income tax return contains only 15 thousand rubles withheld in taxes. Now Ivanov got a job on new job and receives 100 thousand rubles per month of salary and the employer pays 13 thousand per month in taxes. It is logical that it is more profitable for Ivanov to issue a deduction for next period and receive 113 thousand rubles a month, and forget about 50 thousand for the past period.