Compensation for passing the medical examination. Initial medical examination upon hiring - who pays? When an employer can not pay for a medical examination - the subtleties of paying for a medical examination

In accordance with Article 213 of the Labor Code of the Russian Federation, for a preliminary medical examination upon hiring, it is mandatory to send:

workers under 18;
everyone who plans to work in harmful and dangerous conditions, as well as with sources of increased danger;
drivers;
all employees who are associated with food and water (preparation, sale and transportation);
workers of children's institutions.

Everyone who is legally entitled to be examined during employment undergo a medical examination (or medical examination) at the expense of the employer (), who is obliged to pay for these activities. In this case, it does not matter at all whether such a person will be hired in the future or not. In other words, in accordance with the norms, the medical examination is carried out exclusively at the expense of the employer, without options.

This thesis has been confirmed in judicial practice. Not so long ago, the Court of the Khanty-Mansiysk Autonomous Okrug - Ugra issued an appeal ruling dated 09/11/2018 in case No. 33-5966 / 2018, which ordered the employer to compensate the citizen's expenses for undergoing a medical examination, although he was not hired. In addition, employers should remember that it is prohibited to collect the amount spent on passing the medical examination from an employee who subsequently refused to conclude an employment contract. This conclusion was made by Rostrud, answering questions from users of the Online Inspection.rf portal.

How is the payment of the medical commission carried out when hiring in accordance with the norms of the Labor Code

The legislation does not regulate the payment for medical examinations that employers arrange for their employees. The norms of the law unambiguously determine only that the employer must pay for medical examinations when hiring. How this will be done is up to the employer and the inspection organization to decide for themselves.

What are the payment options:

Agreement with a medical organization. The organization enters into an agreement with a medical institution. The content of this agreement defines the employer's obligation to pay for medical examinations upon admission to work. Whether it will be payment after the fact for each surveyed or some kind of fixed rate, regardless of the number of people sent, the parties determine by agreement. The parties, among other things, can determine at whose expense a medical examination is carried out when hiring, for example, for every tenth subject medical organization pays on its own.
Compensation to the employee in fact. In the absence of a contract with a medical organization, the employer can send the employee for a preliminary medical examination with subsequent full compensation of its cost to the employee. In this case, the organization must develop and approve by a local regulatory act the procedure for such reimbursement, which will clearly indicate who pays for the initial medical examination when hiring, and who, in what order and on the basis of what documents, will compensate these costs.

Who pays for the personal medical record

Personal medical record is a document strict accountability with level "B" of protection against counterfeiting, and cannot be commercially available. The issuance of forms for these documents is carried out by the centers of the state Sanitary and Epidemiological Supervision on the basis of relevant applications.

The list of professions requiring such a document is indicated in the Letter of the Ministry of Health dated 07.08.2000 No. 1100 / 2196-0-117. Among them are workers:

health care and social protection;
education;
trade, etc.

When such employees undergo medical examinations, the results must be entered into personal medical records, in accordance with paragraph 33 of the Procedure for conducting medical examinations, approved. The employer pays for the passage of such an examination, therefore, if the employee is fit, he will be issued an appropriate certificate and a medical book, in which the results of the examination are recorded. If the employee is not suitable, he will be issued with an opinion on professional unsuitability for this type of work.

A medical examination is an important part of checking the suitability of a job seeker for a particular job. Of course, this does not apply to all professions, but more and more jobseekers are faced with the need to carefully check their state of health before finding out the employer's decision on employment. Considering that such examinations, as a rule, turn out to be quite expensive, the question arises before a potential employee: who should pay for his medical examination? Is the job seeker himself or the employer who has established such a requirement for their employees? And if a potential employee is not suitable for this position, will he be compensated for his costs in this case? To answer this question, it is necessary to discuss in detail everything related to the initial medical examination for applicants, which will be done in this article. Be careful.

Medical examination upon hiring

Exist special category enterprises for which there is a requirement to ensure that the applicant undergoes a medical examination before a decision on his hiring is made. This group of companies, as a rule, includes those organizations that deal with the gas or oil industry, as well as with nuclear power... This is due to the fact that working conditions at such enterprises are incredibly hazardous to the health of employees, which means that new employees at the time they are hired must be ready for the appropriate workload and have no contraindications for working in companies of this kind. The list of such requirements is known to be drawn up directly by the Government. Russian Federation... It is this document that contains information about all health contraindications that are associated with employment in the fields of the gas, oil industry or nuclear energy.

Representatives of some specialties are also obliged by law to undergo initial and subsequent regular examinations for the detection of HIV infection. Where would such applicants conduct relevant research? As a rule, the procedure of this kind of legislation provides only for those employees who have contact with potentially infected people. That is, this paragraph describes a physical examination medical professionals... And they can be examined directly at the center in which they work, or where they plan to go to work.

Order of conduct

There are a number of conditions under which the primary and periodic medical examinations of workers must be carried out without fail. All of them are recorded in the Labor Code of the Russian Federation. Thus, the legislation notes that it does not matter in which particular medical institution, public or private, the examination will be carried out. It is only important that it has an official license to carry out this kind of activity. However, if we are talking about an examination by a psychiatrist, then it will have to be carried out at a local neuropsychiatric dispensary. In this case, certificates from private specialists will not be sufficient.

The employer must fill out the employee's referral for a medical examination, indicating in it which doctors should give their opinion.

What are the main stages of an applicant's initial medical examination?

Obtaining a referral, which reflects information about the hazard and danger of working conditions, as well as the requirements for the health of a potential employee. He will need to take this document with him to an appointment with a therapist in a certain medical institution.
The therapist can either single-handedly decide how the applicant's data meets the requirements of the chosen health profession, or send the future employee for other examinations.
Each doctor enters his opinion in the medical record.
If the decision of the medical commission is positive, then the employee will be issued a health certificate, which will reflect this decision. This document should be drawn up as required by the current legislation. So, for example, it must contain the appropriate instructions and recommendations of the doctor. They may be associated with the requirement to use a hearing aid or glasses, if this is necessary for the correct performance of their job responsibilities.
If the decision is negative, then the doctors draw up an appropriate certificate stating all the physical limitations that the applicant has in the context of his potential work duties. Its original will be issued in person, and a copy must be sent to the company at the request of which this survey was initiated.

Who is undergoing medical examination

Who must undergo a medical examination when applying for a job? We are talking about such groups of persons:

minors;
health workers;
those who are connected with work customs service, private security, as well as police or departmental security services;
employees of beauty industry establishments (namely, we are talking about hairdressers, cosmetologists, as well as masters of nail services);
personnel who work on a rotational basis;
athletes, regardless of the sport;
employees of health institutions;
judges;
laundry workers;
persons whose official duties are associated with high-risk conditions, as well as possible harm to health or danger to life;
employees of any food production, as well as establishments Catering;
staff of educational and preschool institutions.

Who pays

Who should pay for the medical examination of workers? The Labor Code of the Russian Federation provides for payment by the employer for a medical examination in the following cases:

employees of the organization who undergo a routine medical examination during their work in the company;
employees who need unscheduled diagnostic examinations on their own initiative during their work at the enterprise, subject to the preservation of the workplace and wages.

The frequency of medical examination of employees is also determined by current legislation. This must be taken into account.

Medical examination of representatives of certain professions

Employees who work in hazardous industries or work in hazardous conditions, in jobs that involve traffic Vehicle, are obliged to undergo both initial and periodic examinations, which are necessary in order to determine how these workers are suitable for performing their job duties, as well as in order to prevent the development of occupational diseases.

Also, employees of food industry enterprises, catering establishments, institutions for children, medical organizations must undergo regular medical examinations in order to prevent the occurrence and spread of dangerous diseases in order to protect the health of the population as a whole. In some cases, medical examinations are carried out in the company directly at the beginning and at the end of each working day or shift. The time spent on this is included in the working time.

Payment Methods

Who should pay for the medical examination of workers? And how is the payment made? There are several options available:

The company has a legally certified agreement with a specific medical institution. As a rule, payment in such cases is carried out by bank transfer directly by the organization. The company prepares a calendar schedule and lists of employees for medical examination.
A potential employee can independently pay for his own examination, and the management undertakes to compensate for the expenses spent along with the first salary.

However, this is not a completely safe option for the job seeker. As a rule, employers settle accounts with employees no earlier than a few months after the date of employment. Sometimes the bosses convince their employees that they are obliged to pay for the first examination on their own, but later the annual medical examination of the employees will be financed by the company. And often, if the applicant did not fit for medical reasons, and the employment contract was not concluded, the management of the enterprises turns out to reimburse anything at all. It is important to know exactly what rights you have. All of the above actions of the directors are illegal. Even if an employment contract was not concluded, or the employee worked for an extremely short period of time, the cost of a medical examination in any case should be compensated.

At the request of the employer

There are cases when a medical examination when hiring for a job is not provided for by legislation for a certain specialty (for example, this position is not included in the list of those for whom a primary medical examination is mandatory), but the employer insists that new employee went through this procedure. What should an applicant know about such a situation? Firstly, in this case, he can only undergo a medical examination when applying for a job voluntarily, no one has the right to force or oblige him. Secondly, the examination is paid in full exclusively by the employer. Any other scenario is not legal.

Payment and fixing

What should someone know who should pay for the medical examination of workers? That, according to the current legislation of the Russian Federation, the cost of such medical examinations cannot be subject to Value Added Tax. Among other things, no social charges can be made from this amount. The only exceptions are insurance premiums.

How should the mandatory medical examination of employees be taken into account in the accounting of the organization? If we are talking about the costs that the company was forced to incur in connection with the settlements on the bills of medical institutions for the examination of employees of the enterprise or applicants during the initial examination, then they should be taken into account the gross costs of ordinary activities. And if a medical examination was performed at the expense of an employee? Compensation for the funds reimbursed to him will be reflected in accounting statements as settlements with personnel for other operations. If the medical examination was carried out in those institutions with which a service agreement was previously concluded, such a business transaction should be considered as settlements with contractors and suppliers.

Refund waiver

Despite the fact that the overwhelming majority of employers still understand well who should pay for the medical examination of employees, sometimes they refuse to reimburse their employees for the costs that they had to incur during the passage medical examination when applying for a job. Leaders of organizations explain their reluctance to pay due to various reasons. For example, they state that it is not possible to reimburse an employee for the cost of a medical examination, because the organization's budget does not have enough Money... How should an employee behave in such a situation? Such a person has the approved legislation the right to go to court with a claim to recover from his employer the amount of money that was spent by the employee to undergo a medical examination. Of course, he will need to provide documents confirming his words.

Conclusion

Based on the foregoing, we can conclude that both primary and planned medical examinations are necessary for both the employees of the enterprise and its manager, regardless of who will bear the costs of undergoing a medical examination in the process of employment. Constant observance of all rules and requirements that relate to medical examinations ensures quality care for the life and health of employees, as well as those with whom they cooperate. It also allows you to detect dangerous diseases at an early stage of development and effectively fight them. This justifies any costs that such activities inevitably require.

Take care of yourself and your employees! The cost of medical examinations always pays for itself. Health is something that you should never save on. After all, there is nothing more useful for the enterprise than a full staff of healthy and energetic employees who do not doubt the responsibility and law-abidingness of their employer.

Take an interest in your rights and ask authorized persons to observe them. Observe legal requirements. It was created to protect you, not to burden or oblige you to incur unnecessary losses. And be always healthy!

Hello! Refusal is not legal. Ask for a written waiver and appeal it in court. Alternatively, contact the Ministry of Labor with a request. You will be given explanations on such an issue, which you can present to the employer, or it will be irrefutable evidence in court. In accordance with Art. 213 of the Labor Code of the Russian Federation, the payment for the medical examination is entrusted to the employer. And the law does not link the payment process with the actual hiring of the employee, for example, after probationary period, or with the duration of work in the organization. The deadlines for the presentation of such documents have not been determined either. Letter of the Ministry of Finance of the Russian Federation of October 6, 2009 N 03-03-06 / 1/648 Question: On the possibility of taking into account the costs of conducting preliminary medical examinations of candidates upon admission to work when calculating income tax. Answer: MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION LETTER dated October 6, 2009 N 03-03-06 / 1/648 The Department of Tax and Customs Tariff Policy considered the letter on the issue of accounting for profit tax purposes of expenses associated with conducting preliminary medical examinations of candidates upon admission to work, and reports the following. According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) for the purposes of the head, the taxpayer reduces the income received by the amount of expenses incurred (except for the expenses specified in Article 270 of the Tax Code of the Russian Federation). Expenses are reasonable and documented costs (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer. Reasonable costs are understood to be economically justified costs, the assessment of which is expressed in monetary terms. Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or by documents drawn up in accordance with the customs of business turnover used in a foreign state on the territory of which the corresponding expenses were incurred, and (or) documents indirectly confirming expenses incurred (including customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income. In accordance with paragraphs. 7 p. 1 of Art. 264 of the Tax Code of the Russian Federation, as part of other costs associated with production and (or) sale, the costs of ensuring normal working conditions are taken into account. In this case, these costs must comply with the provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, according to which expenses are recognized as justified and documented costs (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer. According to Art. 213 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), workers employed in heavy work and in work with harmful and (or) hazardous working conditions undergo mandatory preliminary (upon admission to work) and periodic medical examinations (examinations) to determine the suitability of these employees to perform the assigned work and prevent occupational diseases. List of harmful and (or) dangerous production factors, during which preliminary and periodic medical examinations (examinations) are carried out, approved by the Order of the Ministry of Health and social development Of the Russian Federation dated 16.08.2004 N 83 "On approval of lists of harmful and (or) hazardous production factors and works, during the performance of which preliminary and periodic medical examinations (examinations) are carried out, and the Procedure for conducting these examinations (examinations)" (hereinafter - the List) ... According to clause 4 of the List, work in the performance of which preliminary and periodic medical examinations (examinations) are carried out include work in the oil and gas industry, carried out in the regions of the Far North and equivalent areas, desert and other remote and insufficiently populated areas, as well as during offshore drilling. Article 212 of the Labor Code of the Russian Federation defines the obligations to ensure safe environment and labor protection in the organization, which are the responsibility of the employer. The employer is obliged, in the cases provided for by the Labor Code of the Russian Federation, laws and other regulatory legal acts, to organize the conduct at the expense of own funds mandatory preliminary (when applying for a job) and periodic (during labor activity) medical examinations (examinations) of employees, extraordinary medical examinations (examinations) of employees at their request in accordance with a medical opinion, with the preservation of their place of work (position) and average earnings for the duration of these medical examinations (examinations). Considering the above, the costs of conducting mandatory preliminary (upon admission to work) medical examinations (examinations) of employees, carried out in accordance with the current regulatory legal acts of the Ministry of Health and Social Development of Russia or the Ministry of Health of Russia, are related to other expenses that are taken into account when taxing profits. At the same time, the costs of preliminary medical examination of persons who, based on the results of the examination or for other reasons, were not hired, are also taken into account for profit tax purposes. Deputy Director of the Department of Tax and Customs Tariff Policy N.A. KOMOVA 06.10.2009

One of the most common questions - is the medical board paid upon admission to work? It occurs with every newcomer to the company. Both the state and the employer want to be sure that this employee can do his job, and his health will allow it.

Mandatory medical examination was introduced with the aim of:

reducing the risk of industrial accidents,
avoiding the spread of infections,
prevention of employee mistakes,
monitoring the state of their health,
identification of harmful factors,
timely implementation of measures for rehabilitation and prevention.

Mandatory medical examination should be carried out annually. Medical examinations are done preliminary - before being appointed to the position and periodic - 1-2 times a year.

Employer's rights and responsibilities

According to the adopted laws of the Russian Federation, the employer has the right to demand the provision of a medical certificate from a new employee. If the vacancy is on the list of mandatory medical examinations, but it is not available, then this is a violation of the labor law. Also, at will, the employer can appoint a medical examination for certain positions.

If a future employee refuses to undergo a mandatory medical examination, the employer has the right not to accept the candidate for the position. Even when the applicant has passed the medical examination, but has a disease that is not allowed to work by law, he cannot begin to perform his duties.

An administrative fine in the absence of a medical examination is assigned in the following range:

officials of the organization - up to 5,000 rubles)
private entrepreneurs - up to 5,000 rubles or stoppage of production up to 90 days)
to legally registered persons - a fine of up to 50,000 rubles or stoppage of the company's work up to 90 days)
in case of repeated violation by an official, he is removed from office for 1-3 years.

It is imperative to undergo a medical examination upon admission to work for employees who are:

minors)
food production workers)
medical and sanitary personnel)
workers of children's institutions and hostels)
transport workers and mechanical devices)
athletes)
judges and customs officials)
working on a rotational basis)
rescue and emergency services)
hairdressers and beauticians)
working in the Far North)
workers in production with harmful conditions.

If an employee refuses to do a preventive medical examination, you need to within a month:

Draw up an act of refusal signed by two or more employees who will confirm this.
Request a written explanation from the employee about the reason for the refusal. If it is not there, after 2 days, write an act not to provide an explanation.
Write an order for a reprimand or fine.
To acquaint the employee with the order of responsibility within 3 days. If he refuses to sign the familiarization with the order, draw up an act about it.
If after that he does not pass a medical examination, create a dismissal order due to repeated non-compliance job responsibilities Without good reason.

Applicant's rights and responsibilities

Medical examinations upon admission to work are necessary for both employees and the administration of the enterprise

If the candidate received a referral for a medical examination, but did not submit an opinion within 1-3 weeks, the employment contract may be canceled. In this case, the company gives notice to such an applicant that another employee was taken in his place. The timing of the medical examination should be controlled by the person in charge. The medical organization is responsible for false indicators of examination.

IN food production and organizations, employees must undergo periodic preventive medical examinations twice a year, and persons under 21 years old - annually. If the employee refuses to undergo periodic examination, the employer may suspend him from work. The employer can also impose disciplinary action.

An employee is entitled to a refund of the cost of a medical examination if he presents a receipt, or the company can independently pay the costs to a medical institution.

In case of refusal to reimburse the cost of a medical examination, the employee can write a complaint to the labor protection inspectorate. If contraindications are identified for the position in which the employee works, the employer can offer him a more suitable job.

The sequence of passing the medical examination:

The employer gives a referral to a medical institution, in which he enters the data of the employee, position, working conditions, address and company name.
The candidate submits a referral and his passport to a medical organization that has an appropriate license, where he will be examined.
The applicant needs to undergo a medical examination with the correct doctors.
The results of the examinations fit into the personal medical record.
After visiting all the specialists and passing the necessary tests, a conclusion is written about the possibility of working in the proposed position.
The candidate submits a medical report to the employer.

The certificate of professional suitability is written in two copies: one is immediately issued personally to the employee who undergoes a medical examination, and the second remains with the patient's medical record. When there is a suspicion that an employee has an occupational disease, a medical organization issues a referral to an occupational pathology center or other specialized organization, which will conduct an examination and establish the alleged diagnosis of the disease.

If a periodic inspection of a group of employees is necessary, use the list of employees. It is written in two copies: one is sent to a medical institution, and the second remains at the enterprise with the person responsible for organizing the medical examination. The medical record is kept at the enterprise, and in cases where this is not possible, it is handed over to the employee. The Sanitary and Epidemiological Service can check its availability at any time.

When passing a medical examination, you need to be examined by such doctors:

ophthalmologist)
otolaryngologist)
surgeon)
neuropathologist)
therapist.

You also need to do a blood test, urine test and undergo a fluorographic examination of the chest. According to the prescription of the therapist, examinations of a narcologist and a psychotherapist may be needed.

Payment for medical services

So who pays for the employee's physical examination? The company can conclude an agreement with a specific clinic and transfer money for the examination of sent candidates. In this case, there must be a calendar plan for passing the medical examination, agreed with the medical institution. Or the applicant undergoes a medical examination at the place of residence, and the employer reimburses the cost of the medical examination. In case of refusal, the employee can go to court. In accordance with Labor Code it is the employer who pays the medical board.

Medical services are becoming more expensive from year to year. On average, the cost of a medical examination is from 1000 to 5000 rubles, depending on the medical institution and your specialty. The employee retains average salary and workplace for the time required to undergo a periodic medical examination. People who are engaged in individual entrepreneurial activity, themselves pay for a medical examination and a medical book.

Accounting for medical examination costs

In accordance with the Labor Code, it is the employer who pays the medical examination

The enterprise may include the costs of paying for the compulsory medical examination of its employees in the gross costs. But others cannot be called like that. medical services for employees who are not required. Payment for a medical examination of an employee is not taxed and social contributions are not deducted from this cost. But the payments accrued to the employee during the medical examination are amenable to insurance premiums.

In accordance with Art. 149 of the Tax Code of the Russian Federation, the cost of a medical examination cannot be subject to VAT. Expenses incurred for compulsory medical examination of employees engaged in the main activities of the enterprise are recorded in the accounting department as expenses for ordinary activities.

So, medical examinations upon admission to work are needed both by employees and the administration of the enterprise, and even by students in educational institutions some industries. The need for medical examinations to some extent provides care for the employees of the enterprise, and also makes it possible to determine the developing occupational diseases or Negative influence working conditions.

Hello.

In this matter, labor legislation is on the side of the employee.

In accordance with Art. 214 of the Labor Code of the Russian Federation, an employee must undergo mandatory preliminary (upon admission to work) medical examinations (examinations) directed by the employer in cases provided for by the Labor Code of the Russian Federation and other federal laws.
In particular, according to Art. 213 of the Labor Code of the Russian Federation upon admission to hard work, to work with harmful or hazardous working conditions, as well as to work related to traffic, in order to determine the suitability of performing the assigned work and preventing occupational diseases, hired workers undergo mandatory preliminary medical examinations.
Part of the fifth art. 24 Federal law of November 21, 2011 N 323-FZ "On the basics of health protection of citizens in the Russian Federation" established that the conditions for employees to undergo medical examinations must be provided by employers.
So, by virtue of part two of Art. 212 and parts of the sixth art. 213 of the Labor Code of the Russian Federation, the employer is obliged to organize these inspections (examinations) at his own expense. An employee who paid for the examination on his own has the right to demand from the employer reimbursement of the costs incurred by submitting the relevant documents.
In case of refusal, the costs can be recovered from the employer in court (see, for example, the determination of the Smolensk Regional Court dated November 22, 2011 N 33-3776; clause 12 of the Review of judicial practice in civil cases for the 1st half of 2008 of the Chita Regional Court).
At the same time, there are no reservations that the costs of conducting a preliminary medical examination are distributed between the employer and the employee in proportion to the time actually worked by the employee or, depending on other circumstances, the current labor legislation does not contain.
Preliminary medical examinations are related to measures to ensure labor protection. Accordingly, the burden of paying these costs is legally borne by the employer in any case. In other words, regardless of how long an employee will work after undergoing a medical examination, payment for the cost of such an examination (compensation for the employee's corresponding expenses) must be made by the employer.
In the event of a "quick" dismissal of an employee, the employer has no reason to withhold the cost of the medical examination paid by him from the employee's salary, including because in Art. 137 of the Labor Code of the Russian Federation there is no appropriate basis for withholding.
We draw your attention to the fact that, as noted in the Review of Judicial Practice of the Supreme Court of the Republic of Tajikistan for the I quarter of 2010 (in civil cases), the legislation does not link the employer's payment for a preliminary medical examination with the results of this examination and the subsequent conclusion. employment contract, as well as with the employer having the funds necessary to pay for such an examination.
www.garant.ru/consult/work_law/443400/

Write a statement to the employer in any form, attach a check or a copy of the contract, the employer, in turn, is obliged to issue an Order on compensation for the costs of a preliminary medical examination, with which you are obliged to familiarize you personally against signature, an extract from the order is transferred to the accounting department of the organization to pay you this compensation.

I hope I was able to help you in resolving the issue. I wish you success!