Feel free to forward this to your accountant: the accounting-tax essence of group health insurance in ten questions, with references to the deeper articles.
On taxation
- 1. How is the premium taxed? As a specific defined benefit: 15% PIT + 13% social contribution on 1.18× the premium = 33.04%, payer-side only (breakdown).
- 2. Does it appear in payroll? No – there is no line item on the employee's payslip, and no tax or contribution is charged to them; the employer, however, must report and pay the payer-side burden (PIT + social contribution tax) in the monthly '08 return.
- 3. When does the liability arise? At premium payment; mid-year movements follow via monthly corrections (article).
- 4. What makes it truly 33.04%? The genuine group character – individual choice risks salary reclassification (checklist).
On CIT and bookkeeping
- 5. Is the premium a recognised cost? Yes, when the insured is an employee, executive officer or personally contributing member (CIT article).
- 6. And the family share? Not recognised – either a tax-base increase or (the standard) employee reimbursement (with numbers).
- 7. Where to post it? Other personnel-type payments + payroll-charge-type burden; accrued for annual premiums (posting).
- 8. The documentary base? Premium notices, the premium certificate and roster reports – with an annual ledger reconciliation.
On the borderline cases
- 9. KATA, contractors, foreigners? Relationship-dependent treatment – the ground rules in the relationships article and the foreign-employees article.
- 10. What can change year to year? Rates and the cafeteria environment – the annual checkpoints in the tax watch.
If your accountant has questions beyond these, we are happy to align with them directly – a well-informed accountant is the programme’s best ally.
Informational content, not tax advice; the client’s accountant finalises the specific treatment.
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