1. The medical expenses of employees of enterprises that do not implement medical coordination can be deducted as welfare expenses before corporate income tax.
Therefore, for enterprises that have not implemented medical pooling, the medical expenses reimbursed for their employees are employee welfare expenses; 2. For enterprises that have implemented medical pooling (including basic medical insurance premiums), the medical expenses reimbursed for their employees do not belong to employee welfare expenses.
Within the scope, it shall not be deducted from pre-tax expenses as employee welfare expenses.
1. Medical insurance reimbursement conditions are: 1. Seeking medical treatment at designated cooperative medical institutions: ordinary outpatient and emergency expenses incurred by insured persons in medical insurance designated hospitals or specialized hospitals, traditional Chinese medicine hospitals and Class A hospitals selected by individuals.
2. Prepare original invoices: General outpatient and emergency medical expenses must be paid in personal cash. The resulting medical expenses must be within the scope of the three major catalogs of medical insurance.
3. Bring your medical insurance card and ID card: from the 1st to the 20th of each month, the expenses for the current month will be declared in the next month, and the expenses for the current year will be applied for reimbursement before January 20th of the following year.
4. The insured person submits the documents to the unit or social security office. The unit or social security office enters the documents into the enterprise version, and then reports the electronic information and documents to the medical insurance center.
2. Materials required for medical insurance reimbursement: 1. Original receipt; 2. Hospitalization expense settlement form; 3. Discharge diagnosis certificate; 4. Observation certificate or copy of death certificate.
Legal basis: Article 2 of the "Social Insurance Law of the People's Republic of China" The state establishes basic pension insurance, basic medical insurance, work-related injury insurance, unemployment insurance, maternity insurance and other social insurance systems to protect citizens in the event of old age, illness, work-related injury,
The right to obtain material assistance from the state and society in accordance with the law in cases of unemployment, childbirth, etc.
Article 26 The treatment standards of basic medical insurance for employees, new rural cooperative medical insurance and basic medical insurance for urban residents shall be implemented in accordance with national regulations.
Article 28 Medical expenses that comply with the basic medical insurance drug catalog, diagnosis and treatment items, medical service facility standards, and emergency and rescue expenses shall be paid from the basic medical insurance fund in accordance with national regulations.