In the Russian Federation, certain categories of the population are entitled to free annual treatment in sanatoriums. But citizens are not always able to realize such a wonderful opportunity. If it was not possible to use the ticket, then, for example, special compensation is due to military pensioners for sanatorium-resort treatment. Unfortunately, not all citizens know about this opportunity. But it allows you to compensate for a certain share of the cost of the permit and related costs.
In the article, we will consider who in the Russian Federation free vouchers are entitled and, accordingly, compensation for their non-use, what is the amount of such compensation, what are the terms of its provision, how can a social deduction be made.
Who are entitled to the vouchers?
Payment of compensation to military pensioners for an unused ticket to the sanatorium, of course, is possible only if provided. What categories of citizens is it supposed to be?
Let us turn to the Federal Law "On State Social Assistance" No. 178. It indicates the obligation of the Russian state to annually provide free sanatorium vouchers to the following categories of citizens:
- Participants and invalids of the Great Patriotic War.
- Citizens who participated in other hostilities.
- Surviving the blockade of Leningrad.
- Family members of participants and invalids of the Second World War, other military operations in case of death, death of the latter.
- Persons with disabilities of all categories (including children with disabilities).
- Citizens exposed to the dangerous effects of radiation as a result of the accident at the Chernobyl nuclear power plant, tests at the Semipalatinsk test site.
- Military personnel, employees of the Ministry of Internal Affairs, injured, mutilated while on duty, which led to disability.
- Citizens living in environmentally disadvantaged areas.
- Other categories of citizens directly indicated in the Federal Law No. 178.
How in the regions?
Is compensation for travel to the sanatorium for military pensioners? There is no common answer for all subjects of the Russian Federation. The possibility of free (that is, at the expense of budgetary funds) sanatorium-resort treatment may arise here for those categories of citizens that are not indicated in the Federal Law No. 178. It appears due to the action of legislative acts of certain regions.
For example, in Moscow free sanatorium vouchers are additionally provided to the following persons:
- Honorary donors of both the Russian Federation and the USSR.
- Persons affected by terrorist acts (or members of their family in the event of death, death of these citizens).
- Workers of the rear of the Second World War.
- Citizens who suffered as a result of political repression in the USSR, rehabilitated subsequently.
- Children from large families.
Accordingly, in other regions of the Russian Federation such a list can be both expanded and shortened.
Why do not use a ticket?
Compensation to military pensioners for sanatorium-resort treatment is appointed in the case when a citizen cannot take this opportunity. The reasons for this are very different:
- The list of sanatoriums ready to accept citizens on preferential vouchers paid from the state budget is very small. But there are a lot of people who want to get there. Therefore, many beneficiaries simply do not have time to take advantage of the opportunity given to them every year - their turn is not suitable.
- Not always the state of health of a citizen allows him to travel to a sanatorium every year.
- Subjective reasons are also possible: a beneficiary may not be satisfied with a free sanatorium, he was already treated this year in a similar institution, and this type of rest and rehabilitation is not suitable for him.
Who is compensated?
As for compensation to military pensioners for sanatorium-resort treatment, according to Russian legislation, it is by no means applicable to all beneficiaries. Only the following persons are entitled to apply for it:
- Veterans and invalids of the Great Patriotic War.
- Disabled persons of other military operations.
- Persons with disabilities of all categories (except for children with disabilities).
- Former military personnel.
- Former employees of the Ministry of Internal Affairs.
- Persons affected by political repression.
Who can’t count on her?
Accordingly, monetary compensation to military pensioners is in any case due. But they cannot claim it:
- Disabled children.
- Honorary Donors.
- Other categories of beneficiaries not listed in the list above.
Military pensioners, participants and invalids of the Second World War, as well as members of their families (in case of death, death of these citizens) can rely on compensation for sanatorium-resort treatment. It also applies to people with disabilities of all categories who cannot realize their right to a free ticket for health reasons.
Federal Law No. 178 gives them the right to refuse this social assistance in kind and to express a desire to receive it in cash.
Compensation Amount
What is the amount of compensation to military pensioners for spa treatment? There are special rules that differ from the rules for providing compensation to other categories of beneficiaries:
- 25% of the cost of the permit - for the former military man himself.
- 50% of the ticket price is for members of his family.
Compensation can be obtained for an unused chance to visit boarding houses, rest houses, resorts, tourist camps and tourist camps, tickets to which are funded by the federal executive branch. Military pensioners will be considered a citizen who has devoted at least 20 years to work in the Ministry of Internal Affairs or military service.
Travel Compensation
It is important to note that not only compensation to military pensioners for sanatorium treatment was introduced. Both the refund and the very possibility of obtaining a free ticket to the sanatorium exist for citizens currently employed in the military.
As for compensation for travel by military pensioners to the location of the sanatorium, it also exists. Moreover, if a citizen did not use the ticket, he will be refunded a sum of money not only for unused treatment, but also for free (paid from budget) travel to the sanatorium.
Value for other beneficiaries
We dealt with compensation to a military pensioner for treatment in a sanatorium. But what about other beneficiaries? For them, the amount of reimbursement for an unused ticket to a holiday home and sanatorium directly depends on the size of the minimum old-age pension established for a specific region of Russia. The latter is established by each of the constituent entities of the Russian Federation independently.
Accordingly, the specific amount of compensation in this case is difficult to name. After all, it changes annually after the indexation of pensions. But the smallest amount of compensation cannot be lower than the size of the four minimum monthly old-age pensions.
Frequency of Payments
Compensation for military pensioners of sanatorium-resort treatment (in the case when the citizen did not take the ticket) is put annually. With other categories of beneficiaries, the situation is somewhat more complicated.
As for people with disabilities, all the costs of health resort vouchers are reimbursed by him at a time, once every 2 years. If a citizen first issued a disability, then, accordingly, he receives the right to receive first compensation after 2 years from this fact. And provided that he did not use this social service (free ticket) in its natural expression. Payments will be made in the first quarter of the year following these 2 years.
If compensation was not received by a disabled person on time due to his own fault, then he gets the opportunity to pick it up at a time only for the last 3 years, in which it was not paid, and the disabled person did not use a sanatorium voucher. If compensation was not paid to the citizen on time through the fault of the state, then it should be transferred for the entire accrual period, regardless of the statute of limitations.
But all of the above does not apply to the category of "children with disabilities." For them, free sanatorium treatment is prescribed once a year. But if for some reason the child’s family refuses to receive a ticket or does not have the opportunity to use it, compensation for unused social services in this case is not assigned at all.
Compensation in the regions
As for certain regions of the Russian Federation, it should be noted that in some of them there are additional opportunities for the appointment of compensation for unused spa treatment.
Let us examine for example the Moscow Region. There, a wider circle of beneficiaries is entitled to compensation. It has already been laid down for disabled children and children from large families.
The amount of compensation in the regions may also differ from the above. So, in the Moscow region, it varies from 50 to 100% of the price of a ticket established by the state. The specific value is approved depending on the income of the beneficiary's family.
Social deduction option
We got acquainted with the compensation of sanatorium treatment to military pensioners. But there is another way to offset their costs for this. This is a tax social deduction (Chapter 23 of the Tax Code). Here it is possible to reduce the cost of the permit by the share of taxes withheld from this price. It is important to note that only treatment costs are taken into account, not accommodation and meals. It is necessary to submit a document confirming the expenses incurred. The largest amount of such deduction is limited by law.
To make compensation, you must contact the tax authority at the place of residence, registration. You need and collect the package of necessary documentation:
- Certificate of payment for medical services of a standard form. It is issued only by those medical and preventive institutions that have a license for their activities.
- An agreement with a medical organization for the provision of medical services.
- A copy of the license authorizing the medical activities of this sanatorium.
- Declaration of income of this individual, certificate on form 2-NDFL.
In the event that the taxpayer additionally paid for the treatment in the sanatorium of his spouse, parents and minor children, he must submit in addition to this list:
- Photocopy of marriage certificate.
- Copies of birth certificates of children.
- A photocopy of your birth certificate (when paying for the treatment of parents).
The size of the deduction cannot be greater than the value of the total (for one year) approach tax. The maximum compensable amount of treatment is 120,000 rubles. The state returns no more than 13% of it (this restriction does not apply to treatment, which is considered expensive by law).
As we have seen, military pensioners are entitled to free sanatorium vouchers and compensation in cases where a citizen was not able to undergo such treatment. The right to vouchers and compensation is granted annually. The amount of cash compensation may be 25-50% of the price of the permit.