Voluntary insurance of workers: problems of tax accounting.

Relations to protect the personal interests of individuals in the event of certain events (insured events) at the expense of cash funds formed from the insurance premiums paid by them (insurance premiums).

According to the agreement personal insurance in accordance with Article 934 of the Civil Code of the Russian Federation, an agreement is understood in accordance with which one party (the insurer) undertakes for a fee stipulated by the contract ( insurance premium) paid by the other party (the insured), pay a lump sum or pay the amount stipulated by the contract periodically ( sum insured) in the event of harm to the life or health of the insured himself or another citizen (insured person) named in the contract, he reaches a certain age or the occurrence in his life of another event stipulated by the contract ( insured event).

Thus, in contrast to property insurance, in case of personal insurance, only a person can be the insured person, while in case of property insurance, the interests of organizations can be insured, among other things. Of course, an organization can also act as an insured, but the insured interest in personal insurance is always an interest associated with a person, i.e. with a person, not with property. In addition, for personal insurance, unlike property insurance, there are no separate types of insurance in the Civil Code of the Russian Federation. Almost any interest related to a person's personality can be insured and there are no special rules for certain types no such interests have been established.

The Civil Code of the Russian Federation establishes life insurance, health insurance, etc., which are limited to the case of causing material losses to the insured person. Formally, Art. 934 of the Civil Code does not require that the insured person be harmed at all, but allows the implementation of personal insurance in the event of any event in the life of the insured. However, insurance is a form of protection against harm. Therefore, in case of personal insurance, it is also necessary that the insured person be harmed in relation to one of the intangible benefits, but this harm is not required to have a monetary value. In other words, insurance does not always need to be indemnifying. Therefore, in case of an insured event with property, the payment is called compensation, and in case of an insured event with a person, it is called security.

The contract of personal insurance is public. This means that “society, as it were, says that the protection of the individual in any of its manifestations, including protection from random events with the help of cash payments, is not a purely private matter, but society as a whole is also interested in the implementation of such protection.

The insurer, who has the right to conclude contracts of personal insurance of a certain type, is not entitled to refuse to conclude such an contract to any of those who apply to him. Moreover, the insurer, when concluding a personal insurance contract, is not entitled to apply different tariffs and benefits to different insurers. If for one person there is a benefit, then the other also has the right to claim it. If for one the insurance premium is calculated at a certain rate, then the other has the right to demand that the premium be calculated at the same rate. This does not, of course, apply in the case where, for example, in case of health insurance, different rates are set for different ages. The publicity of the contract protects only from the individual determination of the price, thereby emphasizing that the price of such a contract is also under public control. Once established, the price of a public contract must be the same for everyone, and an individual approach to setting prices for such contracts is prohibited.

Personal insurance includes all types of insurance associated with probabilistic events in the life of an individual. According to the classification of insurance adopted in Russian Federation, the branch of personal insurance includes types of insurance in which the object of insurance is property interests related to life, health, working capacity and pensions of the insured or the insured. Currently in Russia the most commonly used the following types personal insurance:

Life insurance;

Accident and illness insurance;

Health insurance;

Pension insurance;

Cumulative insurance

And others.

Let us dwell in more detail on each of the types of personal insurance.

Life insurance

The object of this type of insurance is the property interests of the Insured related to his life.

An insured event in life insurance is an event that has taken place, provided for by the insurance contract, upon the occurrence of which the insurer is obliged to perform insurance payment to the insured or beneficiary, namely:

Survival of the insured until the established date of expiration of the insurance contract;

Death of the insured during the term of the contract from any cause, with the exception of cases of suicide and some others;

Survival of the insured until the terms established by the insurance contract for the payment of insurance rent.

Life insurance contracts are concluded for a period of at least 1 year.

Accident and illness insurance

The allocation of this type of personal insurance is due to the following circumstances: an accident or illness causes harm to health as a personal non-material benefit, and this interest must be insured under a personal insurance contract. But in addition to harm to health, the disease causes additional costs, i.e. causes damage to the property of the insured. The infliction of this harm is also an event in his life, and paragraph 1 of Art. 934 of the Civil Code of the Russian Federation allows you to carry out personal insurance in case of any such event, i.e. formally, insurance against such expenses can be carried out in the form of personal insurance. But these same expenses can also be insured under a special medical insurance agreement (Article 3 of the Law "On Medical Insurance of Citizens in the Russian Federation") and under a property insurance agreement (Article 929 of the Civil Code of the Russian Federation).

Thus, here, as in the case of entrepreneurial risk insurance, the legal consequences are made dependent not on the content of the relationship, but on the form in which the relationship is clothed.

The scope of the insurer's liability under accident and illness insurance contracts includes the obligation to make the insurance payment stipulated by the insurance contract or the law in the event of the following events:

Damage to the health of the insured as a result of an accident or illness;

Death of the insured as a result of an accident or illness;

Loss of (permanent or temporary) ability to work (general or professional) as a result of an accident and illness, with the exception of types of insurance related to health insurance.

Health insurance

Health insurance is a form social protection interests of the population in the protection of health. This is one of the most common types of personal insurance.

The purpose of health insurance is to guarantee citizens, in the event of an insured event, receiving medical care from the accumulated funds and finance preventive measures.

Health insurance is also provided in two forms: compulsory and voluntary.

Compulsory health insurance is an integral part of the state social insurance and provides all citizens of the Russian Federation with equal opportunities to receive medical and drug assistance provided at the expense of compulsory medical insurance in the amount and on conditions corresponding to compulsory medical insurance programs.

Pension insurance

Regarding this type of personal insurance, insurers use the term "pension insurance" or "pension insurance". However, as the researchers note, this name was chosen unsuccessfully. Decree of the Government of the Russian Federation of August 7, 1995 No. 790 "On measures to implement the concept of reforming the pension system in the Russian Federation" states that additional pensions can be accumulated both in pension funds and in insurance companies.

However, already in the joint statement of the Central Bank of the Russian Federation and the Government of the Russian Federation of February 22, 1996, the functions of additional pension provision were reserved only for pension funds. Decree of the Government of the Russian Federation of February 26, 1997 No. 222 "On the program of social reforms in the Russian Federation for the period 1996-2000" also clearly states that additional pension provision will be provided through pension funds, but insurers are not mentioned.

All of the above creates a basis for ambiguous interpretations. If a dispute arises, such uncertainty can damage its objective resolution. The most successful and unambiguous from a legal point of view in such cases is the name - life insurance with the payment of annuities.

Cumulative insurance

Cumulative life insurance occupies a special place in personal insurance. In order to emphasize the difference, all other types of both personal and property insurance are called risky.

Cumulative life insurance is made in the event of the occurrence of one of the events - the death of the insured person or his survival to a certain age.

Thus, the payment of accumulative life insurance, unlike risk, is always made.

In this regard, it is said that there is no randomness in endowment insurance compared to risk. However, randomness is absent here only in the fact of payment, but not in its term and not in the amount. The dependence of legal consequences on chance significantly distinguishes insurance relations from all others.

So, the basis of both voluntary and compulsory personal insurance is precisely the contract of personal insurance. Therefore, we will pay attention to the problems of concluding and executing such contracts.

A common mistake of insurers is the incorrect determination of the moment of concluding an insurance contract. In paragraph 1 of Art. 432 of the Civil Code of the Russian Federation it is written: "The contract is considered concluded if the parties ... reach an agreement on all the essential terms of the contract", and in paragraph 1 of Art. 957 of the Civil Code of the Russian Federation it is written: "The insurance contract, unless otherwise provided in it, shall enter into force at the time of payment of the insurance premium or its first installment." A similar rule is available in paragraph 2 of Art. 16 of the Law of the Russian Federation "On Insurance". In this regard, insurers believe that the contract is concluded when it is signed by the parties, i.e. that insurance relations arise from the moment of signing the contract, and from the moment the first installment is received, the previously concluded contract comes into force. But in paragraph 1 of Art. 425 of the Civil Code of the Russian Federation it is written: "The contract comes into force and becomes binding on the parties from the moment of its conclusion." The Civil Code, as we can see, establishes that the fact of the conclusion of the contract and the fact of its entry into force occur simultaneously, i.e. essentially it is the same fact. The reason for the error is a misunderstanding of the text of paragraph 1 of Art. 432 of the Civil Code of the Russian Federation. Article 432 of the Civil Code of the Russian Federation determines not the moment of conclusion of the contract, but the condition under which the contract is considered concluded. The moment of conclusion of the contract is determined by Art. 433 of the Civil Code, in paragraph 2 of which it is written: "If, in accordance with the law, the transfer of property is also necessary for the conclusion of the contract, the contract is considered concluded from the moment the relevant property is transferred." This is exactly what happens in the case of an insurance contract.

Thus, if the contract or law does not determine the moment of entry into force (conclusion) of the insurance contract, then it occurs upon receipt of the first installment, and before that there are no insurance relations between the parties. And if the first money received by the insurer either does not coincide with the amount of the first installment established in the contract, or there are other reasons to doubt that this payment- this is the first insurance premium, then the money received cannot be considered an insurance premium or part of it and is subject to taxation in general order, since there is no insurance relationship between the parties before the first installment.

If the contract establishes a different moment for the entry into force of the insurance contract or the insurance premium is paid in installments, then the contract, as a rule, indicates the deadline for paying insurance premiums. You should carefully consider this condition, since subparagraph "c" of paragraph 1 of Art. 23 of the Law of the Russian Federation "On Insurance" provides that if the insured fails to pay insurance premiums on time, the insurance contract is terminated. Therefore, if the policyholder has fully or partially overdue the payment of the premium, the money received after the due date is not an insurance premium, since the insurance contract is no longer valid.

If the premium is paid in installments, this condition can be circumvented, since in this case, paragraph 3 of Art. 954 of the Civil Code provides for the possibility to determine in the contract other consequences of non-payment of the next installment on time. For certainty, it is advisable to include the following text in the contract: "In case of non-payment of the next insurance premium the insurance contract does not terminate its validity, but .... However, it should be remembered that in the case when the installment plan is not provided, clause 3 of article 954 of the Civil Code is not valid.

Essential terms of a personal insurance contract. The procedure for negotiating the terms of a personal insurance contract

The essential terms of a personal insurance contract are enshrined in Article 942 of the Civil Code of the Russian Federation, which states: when concluding a personal insurance contract, an agreement must be reached between the insured and the insurer:

1) about the insured person;

2) on the nature of the event, in the event of the occurrence of which in the life of the insured person insurance is carried out (insured event);

3) on the amount of the sum insured;

4) on the term of the contract.

Most insurers are well aware of the text of paragraph 1 of Art. 432 of the first part of the Civil Code of the Russian Federation on the need to agree on all the essential terms of the contract, however, part two of the same paragraph 1 of Art. 432 which conditions are significant is less known, and this is one source of error. In part two it is written: "The conditions on the subject of the contract, the conditions that are named in the law or other legal acts as essential or necessary for contracts of this type, as well as all those conditions regarding which, at the request of one of the parties, an agreement must be reached.

In accordance with subparagraph 1 of paragraph 2 of Art. 942 of the Civil Code of the Russian Federation, one of the essential conditions of personal insurance contracts is the condition on the insured person. The issue of harmonizing this essential condition is relevant in cases where organizations insure their employees. Only a small number of such contracts are accompanied by lists of insured persons agreed upon by the parties. As a rule, there is a mention of the application of such a list, but there is no list itself. This is understandable - due to staff turnover, the list should change almost daily. However, since the presence of such a list is an essential condition, its absence makes it possible to consider the contract not concluded and, accordingly, to include the received contributions into circulation at, and payments into taxable profit.

The payment for the insurance service is prerequisite for both property and personal insurance. But, unlike property insurance, the insurance premium under a personal insurance contract is paid by the policyholder. The absence of an indication of the premium payer for property insurance corresponds to Art. 939 of the Civil Code, which allows the insurer to demand payment of a premium from the beneficiary who has submitted a claim for payment. However, from the text of paragraph 2 of Art. 939 of the Civil Code clearly follows that the insurer has the right to turn such a requirement to the beneficiary under a personal insurance contract, and this is completely at odds with the indication of paragraph 1 of Art. 934 of the Civil Code for the insured, as the only person who must pay the insurance premium under a personal insurance contract.

Before resolving this conflict, it would be necessary, based on the meaning of civil law, to be guided in this matter by Art. 939 of the Civil Code of the Russian Federation.

Unlike insurance compensation, insurance coverage does not have to be paid at a time upon the occurrence of an insured event, but can be paid in the form of regular payments - annuities.

With personal insurance, a one-time insurance payment or another annuity is exactly equal to the sum insured (Article 947 of the Civil Code). The exception is pension insurance, which is made according to other rules (Article 970 of the Civil Code) and in which payments are made according to pension schemes.

For some types of personal annuity insurance, insurers and the authority insurance supervision use the term "annuity insurance" or "annuity insurance", which is misleading to non-specialists.

Let us emphasize the difference between the payment of annuities and rent. In personal insurance, often the insurance payment is made not at a time, but in the form of regular payments (annuities) and, under an annuity agreement, the rent payer also makes regular payments (Article 583 of the Civil Code). In relations under an annuity agreement, payments are made in exchange for transferred property, and in insurance relations, annuities are paid in exchange for property - an insurance premium. However, in insurance relations, the payment of annuities is conditioned by the occurrence in the life of the insured person of an event specified in the contract, and there is no such condition in the annuity contract. The annuity is paid regardless of any events in the life of the recipient of the annuity.

The conclusion of rent agreements, as a rule, is not a systematic activity of the rent payer, and he does not create specialized funds. Accordingly, unlike insurance, this activity does not require a license.

We note one more important circumstance that has found legislative consolidation - the insurance contract must be concluded in writing(Article 940 of the Civil Code of the Russian Federation).

Also, the Law contains an indication of the invalidity of the transaction due to non-compliance with a simple written form.

State insurance can generally be carried out without concluding an agreement (Article 927 of the Civil Code), however, if an agreement is concluded, then in this case the written form must be observed. Failure to comply with a simple written form when concluding a contract state insurance deprives the parties of the right to use witness testimony (paragraph 1 of article 162 of the Civil Code), but does not entail its invalidity.

In the usual case, when the written form of the contract is required by law, only written evidence of its conclusion is accepted (clause 1, article 162 of the Civil Code).

However, since an oral statement by the insured is allowed for an insurance contract, the fact of the presence or absence of an oral statement can also be confirmed by witness testimony.

It is important to note that the policy (insurance certificate, insurance certificate, receipt) signed by the insurer is not an insurance contract, but only one of the documents confirming the fact of its conclusion. This essential rule has been confirmed judicial practice(Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation N 5 of February 28, 1995, resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation N 6802/95 of November 21, 1995).

In order to recognize the fact of concluding an insurance contract in the presence of a policy, it is also necessary to prove that all essential terms of the contract were agreed upon by the parties in the proper form.

So, usually the terms of the insurance contract are agreed upon by signing one document called the "contract". But in paragraph 2 of Art. 940 of the Civil Code of the Russian Federation describes another convenient way increasingly used by insurers. At the same time, a number of errors are made that cast doubt on the very fact of the conclusion of the contract. Paragraph 2 of Art. 940 of the Civil Code provides for the parties to perform a certain sequence of actions, which is not always observed. These actions are as follows:

the policyholder makes a statement to the insurer about the desire to conclude a contract;

the insurer issues to the policyholder a policy, certificate or receipt signed by the insurer;

the policyholder accepts this document and thus confirms the agreement to conclude the contract on the terms proposed by the insurer.

In practice, very often an insurance receipt is issued to the insured without any application from him, and he, without knowing it, by the fact of accepting it, concludes an agreement that he would never have concluded of his own free will. This is practiced, for example, when selling seasonal tickets at railway stations near Moscow. Considering that one of the actions required here has not actually been committed and the insurer cannot prove that it has been committed, the transaction itself can be called into question under Art. 179 of the Civil Code as committed under the influence of deceit.

Another error of the same type is made by insurers in the voluntary insurance of passengers when they include an insurance premium in the ticket price. An agency agreement is concluded with a car company that sells tickets, and the insurers in this type of insurance are passengers (not to be confused with compulsory passenger insurance, in which the carrier is the insured). The policyholder must be issued a policy, certificate or receipt signed by the insurer, but the passenger is issued a ticket that is not signed by anyone, and therefore the action of the insurer necessary for the conclusion of the contract cannot be considered properly performed. Accordingly, the acceptance by the passenger of the ticket cannot be considered as his consent to the conclusion of the contract.

Payments for such types of insurance may well be recognized as illegal, and VAT is collected from insurance premiums.

Subject and subjects of the contract of personal insurance

The subject of a personal insurance contract, as well as a property insurance contract, is a monetary (insurance) obligation and apply to it. general rules on obligations, taking into account the norms of Chapter 48 of the Civil Code of the Russian Federation.

The person whose interest is insured must be named in the contract. Unlike liability insurance for causing harm, if the interest of the insured himself is insured, this should also be reflected in the contract, otherwise the contract will not be considered concluded (subparagraph 1, clause 2, article 942 of the Civil Code). The name of the insured person in the contract does not have to completely individually identify this person. Such a degree of certainty is quite sufficient so that in the event of an insured event with a specific person, it can be unambiguously determined whether the contract is really about him.

As for the liability insurance contract, arbitrage practice has not yet interpreted the requirement to "name" the insured person for the contract of personal insurance. However, the above conclusion for a personal insurance contract follows not only from an analogy with the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 4744/97 of October 14, 1997, which recognizes the possibility of insuring property that is not fully defined in the contract. Decree of the President of the Russian Federation dated July 7, 1992 No. 750 introduced compulsory insurance for passengers. In this type of insurance, the insured persons in the contract cannot be named otherwise than simply "passengers". Thus, there is a type of personal insurance in which the insured persons are not completely individually determined. In general, when insuring the life and health of passengers, it is almost impossible to fulfill the condition of individual certainty of the insured persons, however, life and health insurance of passengers is one of the most common and necessary types of personal insurance.

A personal insurance contract is concluded only in favor of the insured person or, with his written consent, in favor of another beneficiary. The rule on the need for the written consent of the insured to appoint another beneficiary is valid only upon conclusion of the contract. Violation of this rule entails the invalidity of not only the appointment itself, but also the contract as a whole. The appointment of a beneficiary after the insurance contract is concluded is governed by the rules of Art. 956 of the Civil Code and non-compliance with these rules entails other consequences.

It is important to note that in personal insurance, in a fundamentally different way than in property insurance, the issue of payment is resolved in cases where the sum insured is expressed in foreign currency.

If the contract provides for a condition to make a payment in rubles at the exchange rate of the Central Bank of the Russian Federation on the day of payment, then it is this obligation that is subject to execution. In personal insurance, the insurer assumes not the obligation to compensate for losses, as in property insurance, but the obligation to pay the sum insured, which, according to general rules Art. 317 of the Civil Code of the Russian Federation can also be expressed in foreign currency. Payment in this case will be made in rubles at the rate of the Central Bank of the Russian Federation at the time of payment.

Let's move on to the consideration of the subject composition of personal insurance. The latter largely depends primarily on the type of personal insurance. So, if the subjects of compulsory social insurance are policyholders (employers), insurers, insured persons, as well as other bodies, organizations and citizens determined in accordance with federal laws on specific types of compulsory social insurance. Then in health insurance, the subjects are: a citizen, an insured, an insurance medical organization, a medical institution.

The legislator gives general definitions subjects of personal insurance. So, in accordance with Article 938 of the Civil Code of the Russian Federation, as insurers, insurance contracts can be concluded by legal entities that have permissions (licenses) to carry out insurance of the corresponding type.

Currently, the requirements for insurers are established by the Law "On the organization of insurance business in Russia" and for insurance medical organizations by the Law of the Russian Federation "On medical insurance of citizens in the Russian Federation". Licensing conditions, Regulations on insurance medical organizations, carrying out compulsory health insurance, approved by the Decree of the Government of the Russian Federation of October 11, 1993 No. 1018.

Licenses are issued by the insurance supervisory authority to Russian legal entities of any organizational and legal form, the purpose of which is insurance activity, which has the necessary authorized capital and submitted to the insurance supervisory authority documents, the list of which is given in paragraph 1 of Art. 32 of the Law "On the organization of insurance business in the Russian Federation". In addition, State supervision over the activities of insurers is currently carried out by the Ministry of Finance of the Russian Federation, which has a department of insurance supervision.

In view of that, the insured can act as legal entities concluding insurance contracts for third parties in favor of the latter.

So, with compulsory personal insurance, policyholders are organizations of any organizational and legal form, as well as citizens who are obliged, in accordance with federal laws on specific types of compulsory social insurance, to pay insurance premiums ( obligatory payments). Insurers are also executive authorities and bodies local government who are obliged in accordance with federal laws on specific types of compulsory social insurance to pay insurance premiums. Insurers are determined in accordance with federal laws on specific types of compulsory social insurance.

Also, insured persons can act and - individuals who conclude insurance contracts and in favor of third parties - the insured. In the event that the Insured individual concluded an agreement on insurance of his property interests, then he is insured.

The legislator may establish special requirements for each of the types of subjects, which is typical for certain types of personal insurance. So, for example, the age of the Insured cannot be less than 14 years at the time of conclusion of the insurance contract. The insurance contract is not concluded in relation to the property interests of persons: whose age exceeds a certain number of years at the time of conclusion of the insurance contract; who are invalids of I, II groups; patients with oncological, chronic cardiovascular diseases, AIDS.

Let's pay attention to a number of problematic aspects related to the definition of subjects in personal insurance.

So, in accordance with paragraph 2 of Decree of the President of the Russian Federation of July 7, 1992 N 750 "On Compulsory Personal Insurance of Passengers", the insured in the case of compulsory insurance of passengers is a transport, transport and forwarding company - a carrier. It turned out that this, at first glance, an unambiguous definition of a person obliged to insure passengers, allows for different interpretations. A dispute arose with the participation of three persons - an insurer that insured passengers, an industrial association of bus stations and passenger bus stations, and an industrial motor transport association. Relations between the association of bus stations and the motor transport association were formalized in such a way that both of these persons could claim the right to be called a carrier. One of these persons acted as the insured, and another sold the tickets. Accordingly, insurance premiums were received from passengers by a person who was not the insured and did not pay them to the insurer.

Therefore, the definition of the subject composition in personal insurance often causes problems in practice.

Here's an example:

“The Presidium of the Supreme Arbitration Court of the Russian Federation considered the protest of the Deputy Chairman of the Supreme Arbitration Court of the Russian Federation against the decision of the Federal Arbitration Court of the Urals District dated February 24, 1997 in case No. 19/33 Arbitration Court Udmurt Republic.

Closed Joint-Stock Company "Insurance Company "Izhtrans-polis" (hereinafter - Insurance Company"Izhtrans-polis") applied to the Arbitration Court of the Udmurt Republic with a claim against the Udmurt Production Association of Bus Stations and Passenger Bus Stations (hereinafter referred to as the Association of Bus Stations) to recover insurance premiums for compulsory personal insurance of passengers.

In support of the stated claims, the plaintiff referred to the agreement on the assignment of claims dated 20.03.96 N 292/190, according to which the Sarapulsky production motor transport association ceded the right to claim the insurance company "Izhtrans-policy" under the agreement dated 03.05.95 in terms of compulsory insurance of passengers.

Prior to the decision on the plaintiff's petition and with the consent of the defendant, by the ruling of May 16, 1996, the Sarapulsky production motor transport association (hereinafter referred to as the motor transport association) was involved in the case as a third party on the plaintiff's side.

The decision of 06/06/96 denied the claims, since the contract of 03/05/95 did not regulate the issue of who should be the insurer for compulsory personal insurance of passengers, as well as the procedure for transferring insurance premiums to the insurer.

By the decision of the court of appeal dated 30.07.96 the decision was upheld.

The Federal Arbitration Court of the Urals District, by its decision of September 25, 1996, named judicial acts canceled and remanded the case for a new trial in the court of first instance.

At a new consideration of the dispute, the decision of 09.12.96 dismissed the claim. Contract dated 20.03.96 N 252/190 of the assignment of rights by the Sarapul industrial motor transport association to the insurance company "Izhtrans-polis" in terms of compulsory insurance of passengers dated 20.03.96 N 252/190 was declared invalid.

The Federal Arbitration Court of the Urals District annulled the decision dated February 24, 1997, and satisfied the claims.

In protest of the Deputy Chairman of the Supreme Arbitration Court of the Russian Federation, it is proposed to cancel the decision of the court of cassation of February 24, 1997, and to uphold the decision of the Arbitration Court of the Udmurt Republic of December 9, 1996.

Between Udmurt production association of bus stations and passenger bus stations and the Sarapulsky Production Motor Transport Association concluded an agreement dated 03.05.95 for the allocation of the first rolling stock for the carriage of passengers in intercity and suburban traffic. By said agreement the defendant ensures the efficient use of allocated buses for the flights approved by both parties. The obligation of the association of bus stations included the sale of tickets (paragraph 3.5 of the agreement) and the daily transfer of the amount of proceeds from the sold tickets to the account of the motor transport association (paragraph 4.2 of the agreement).

The motor transport association and the insurance company "Izhtrans-polis" entered into an agreement on the assignment of the right to claim dated 03.20.96 N 292/190, according to which the motor transport association transferred the right to receive insurance premiums for compulsory personal insurance of passengers to the insurance company in accordance with clause 4.2 of the agreement dated 03.05. 95.

According to article 384 Civil Code Russian Federation, the right of the original creditor shall be transferred to the new creditor to the extent and on the terms that existed at the time of transfer of the right.

Meanwhile, paragraph 4.2 of the said agreement does not provide for conditions for compulsory insurance passengers, the issue of who should be the insurer for compulsory personal insurance of passengers, as well as the procedure for transferring insurance premiums, has not been settled.

Since the motor transport association ceded to the insurance company the right to claim, which it did not possess, the contract dated 03/20/96 N 292/190 is invalid by virtue of Article 168 of the Civil Code of the Russian Federation.

Under such circumstances, the Federal Arbitration Court of the Urals District had no legal grounds to satisfy the claims.

In view of the foregoing and guided by Articles 187-189 of the Arbitration Procedure Code of the Russian Federation, the Presidium of the Supreme Arbitration Court of the Russian Federation ruled:

cancel the decision of the Federal Arbitration Court of the Urals District of February 24, 1997 in case No. 19/33 of the Arbitration Court of the Udmurt Republic.

The decision of the Arbitration Court of the Udmurt Republic dated December 9, 1996 in the same case shall remain in force.”

So, as can be seen from this example, the insurer filed a claim for the collection of the collected but not paid insurance premium, but as a result of the ambiguity in determining the person obliged to insure, the dispute was lost by the insurer.

Rights and obligations of the parties on the example of a life insurance contract. Execution of a personal insurance contract

During the term of the contract, both the insured and the insurer have a set of rights and obligations, which constitute the content of the personal insurance contract. Consider the rights and obligations of the parties on the example of a life insurance contract.

So, in accordance with the Model rules of life insurance with the condition of payment of insurance rent during the period of validity of the insurance contract, the Insured has the right:

Check compliance by the Insurer with the requirements of the terms of the insurance contract;

Get a duplicate of the policy in case of its loss;

Early terminate the contract before the occurrence of the insured event established by the insurance contract with the obligatory written notification of the Insurer no later than 30 days before the date of the proposed termination;

Before the date of commencement of payment of the insurance rent, make, in agreement with the Insurer, amendments to the terms of the insurance contract regarding changes in the amount of the sum insured for individual Insured;

The insurer - an individual who has concluded an insurance contract in relation to his property interests related to surviving until the expiration of the insurance contract, has the right to receive a loan in the amount of not more than the redemption amount calculated on the basis of the size of the insurance reserve formed to fulfill insurance payment obligations in connection with the insured event "survival of the Insured" at the time of issuance of the loan. The loan cannot be issued earlier than 1 year after the entry into force of the insurance contract. A loan agreement is drawn up in the manner prescribed by applicable law for a period not exceeding the term of the insurance agreement. The same rule is enshrined in paragraph 3 of Art. 26 of the Law "On the organization of insurance business in the Russian Federation". Previously, when implementing these norms, a problem often arose: if the insured dies during the term of the contract, the insurer is obliged to pay insurance coverage to the beneficiary, and he can apply for the return of the loan only to the heirs, if any. But such an order was provided for by the Rules in force until February 1999. At the same time, the Rules for the placement of insurance reserves by insurers, approved by order of the Ministry of Finance of the Russian Federation of February 22, 1999 N 16n, are in force, which do not provide for the issuance of loans to policyholders. Thus, paragraph 3 of Article 26 of the Law is currently not actually applied;

The Policyholder has the right to receive information from the Insurer regarding his financial stability which is not a trade secret.

The insured is obliged:

Pay the insurance premium in the amount and terms specified in the contract and specified in the policy;

In the event of an insured event, the "death of the Insured" within 30 days, unless otherwise provided by the contract, from the moment when he had the opportunity to report the incident, notify the Insurer in any way available to him, allowing him to objectively fix the fact of the appeal. Note that the obligation of the Policyholder to report the fact of the occurrence of the insured event "death of the Insured" may be performed by the Beneficiary.

In turn, the insurance company has the right:

Check the information provided by the Insured, as well as the fulfillment by the Insured of the requirements of the contract, including the compliance of the Insured with the conditions of age and others;

Refuse to pay insurance coverage if the Policyholder had the opportunity in the manner prescribed by applicable law, but did not provide the documents and information necessary to establish the causes of the insured event "death of the Insured" within the period established by the contract, or provided knowingly false information;

Postpone the decision on the issue of payment of insurance coverage (denial of insurance payment) in case of initiation of a criminal case upon the occurrence of an event until the relevant decision is made by the competent authorities. Note that if the death of the Insured occurred as a result of the intentional actions of the Beneficiary, which resulted in the death of the Insured, the Insurer makes an insurance payment to other Beneficiaries appointed by the Policyholder, in their absence - to the heirs of the Insured. However, it is important to note that if in the contract the beneficiary is not the insured, but another person, the insurance coverage due to the beneficiary in the event of the death of the insured is not included in the inheritance property (clause 4, article 10 of the Law).

The insurance company is obliged:

Issue an insurance policy (policies) in the form prescribed by law with the application of the insurance rules on the basis of which the contract was concluded, within the prescribed period;

In the event of an insured event, pay out the insurance coverage (or refuse to pay) within the period specified in the contract after receiving all required documents agreed upon at the conclusion of the insurance contract. If the insurance payment is not made within the established period, the Insurer shall pay the recipient of the insurance payment (the Insured, the Beneficiary) a fine in the amount of one percent of the amount of insurance coverage for each day of delay;

Ensure confidentiality in relations with the Insured.

The insured has the right:

In the event of an insured event, demand the fulfillment by the Insurer of the obligations assumed under the contract concluded in his favor;

Require the Insured to appoint the Beneficiary (replace him) during the validity period of the insurance contract at the discretion of the Insured;

In the event of the death of the Insured - an individual, the liquidation of the Insured - a legal entity in the manner prescribed by applicable law, as well as by agreement between the Insured and the Insurer, fulfill the obligations of the Insured to pay insurance premiums;

Obtain an insurance policy from the Insured.

Execution insurance liability under a personal insurance contract, as we have already noted. is called the payment of insurance coverage (clause 3, article 9 of the Law "On the organization of insurance business in the Russian Federation").

In practice, the question often arises: is subrogation possible under a personal insurance contract? To whom can it be directed?

Here's an example:

“The Presidium of the Supreme Arbitration Court of the Russian Federation considered the protest of the Deputy Chairman of the Supreme Arbitration Court of the Russian Federation against the decision of the Federal Arbitration Court Central District dated August 30, 2000 in case No. 48/3 of the Arbitration Court of the Lipetsk Region.

After hearing and discussing the judge's report, the Presidium established the following.

Open Joint Stock Company "Insurance Company "Lipetsk" (hereinafter - JSC "IC "Lipetsk") filed a claim with the Arbitration Court of the Lipetsk Region for recovery from open joint-stock company"Rosgosstrakh-Lipetsk" as a result of subrogation of insurance compensation in the amount of 5,000 rubles.

In the manner prescribed by Article 37 of the Arbitration Procedure Code of the Russian Federation, the plaintiff changed the basis of the claim and asked to recover the said amount as damages in accordance with Articles 15, 1064 and 1079 of the Civil Code of the Russian Federation.

The claim was satisfied by the decision of 14.04.2000.

By the decision of the court of appeal dated 06/15/2000, the decision was canceled and the claim was dismissed on the ground that the insurance coverage paid under the personal insurance contract is not a loss that is recoverable on the basis of Article 15 of the Civil Code of the Russian Federation, since the plaintiff's right was not violated.

The court also pointed out that in this case the rules governing obligations due to damage are inapplicable, since no damage was caused to the plaintiff's property by the payment of insurance coverage. The Federal Law "On the Organization of Insurance Business in the Russian Federation" and Chapter 48 of the Civil Code of the Russian Federation do not provide for the right of recourse to the person who caused the harm under personal insurance contracts. The transfer to the insurer of the rights of the insured to compensation for damage (subrogation) is possible only under property insurance contracts by virtue of Articles 387, 965 of the said Code.

The Federal Arbitration Court of the Central District, by its decision of 30.08.2000, annulled the decision of the appellate instance, and left the decision of the first instance in force.

Revoking the decision of the appellate court, the court proceeded from the fact that after the insurance payment was made, the insurance company had the right of recourse to OJSC Rosgosstrakh-Lipetsk, the owner of the source of increased danger, guilty of the occurrence of the insured event.

In protest of the Deputy Chairman of the Supreme Arbitration Court of the Russian Federation, it is proposed to cancel the decision of the cassation instance, and leave the decision of the appellate instance in force.

The Presidium considers that the protest is subject to satisfaction on the following grounds.

According to the contract of insurance against accidents and diseases at work and at home dated July 12, 1999, OAO IC Lipetsk paid Kostrikin I.P. (beneficiary) insurance coverage in the amount of 5,000 rubles in connection with the death of his son as a result of a traffic accident , which happened through the fault of the driver of the car, the owner of which is OJSC Rosgosstrakh-Lipetsk.

The specified contract, by virtue of Article 934 of the Civil Code of the Russian Federation, is a personal insurance contract.

In accordance with Article 965 of the Civil Code of the Russian Federation, the transfer of the insured's rights to compensation for damage to the insurer (subrogation) is provided only under a property insurance contract, and under a personal insurance contract neither by the said Code nor federal law"On the organization of insurance activities in the Russian Federation" subrogation is not provided.

With subrogation, there is a change of person in the obligation. Article 383 of the Civil Code of the Russian Federation does not allow the transfer to another person of rights that are inextricably linked with the personality of the creditor. Consequently, when concluding a personal insurance contract, the insurer has no legal grounds for collecting the insurance coverage paid to the insured (beneficiary) in the order of subrogation.

According to Article 15 of the Civil Code of the Russian Federation, a person may demand compensation for the losses caused to him if his right has been violated, and losses are understood to be the expenses that the person whose right has been violated has made or will have to make to restore the violated right.

The payment by the plaintiff (insurer) of the sum insured under a personal insurance contract is not a loss for him, since the owner of the car - JSC "Rosgosstrakh-Lipetsk" - did not violate any rights of the plaintiff.

In this case, Articles 1064 and 1079 of the Civil Code of the Russian Federation are not applicable to the relations of the parties.

Proceeding from the mentioned article 1064, the harm caused directly to the victim is subject to compensation. The Court of General Jurisdiction recognized D.I. Kostrikin as such, and not the plaintiff. As a result of the traffic accident, the property of OAO SK Lipetsk was not damaged, any of its rights were not violated, therefore, there were no grounds for compensation for damage by a source of increased danger.

Consequently, the court of cassation came to the erroneous conclusion that the plaintiff had the right of recourse to the person who caused the harm, and groundlessly canceled the decision of the appellate instance.

In view of the foregoing and guided by articles 187 - 189 of the Arbitration Procedure Code of the Russian Federation, the Presidium of the Supreme Arbitration Court of the Russian Federation decided:

cancel the decision of the Federal Arbitration Court of the Central District of August 30, 2000 in case No. 48/3 of the Arbitration Court of the Lipetsk Region.

The ruling of the Court of Appeal of the Arbitration Court of the Lipetsk Region dated June 15, 2000 in the same case shall remain in force.”

Thus, we emphasize once again subrogation is provided for under the contract of property insurance, but not personal insurance, therefore the insurer is not entitled to collect the insurance coverage paid to the beneficiary in the order of subrogation. Given that the payment of the sum insured is not causing damage to the property of the insurer, it is unlawful to apply the rules on liability for causing harm to these relations.

Taxation in the field of personal insurance

In accordance with Art. 208 tax code RF, income from sources in the Russian Federation and income from sources outside the Russian Federation includes insurance payments in the event of an insured event received from Russian organization and/or from foreign organization, including in connection with the activities of its permanent representative office in the Russian Federation.

Features of determining the tax base for insurance contracts and contracts for non-state pension provision are established in Art. 213 of the Tax Code of the Russian Federation.

As the researchers note, compared with the tax rules that previously regulated tax base under insurance contracts and contracts of non-state pension provision, art. 213 of the Tax Code of the Russian Federation (as amended by Law N 166-FZ) fills in a number of gaps that existed in this matter:

First, the procedure for determining the tax base in case of early termination of an insurance contract is regulated;

Secondly, the specifics of determining the tax base under property insurance contracts are regulated, and Law N 166-FZ clearly defines the procedure for determining the costs of repairing (restoring) the insured property;

Thirdly, a list of cases has been defined when personal income tax is not levied on contributions made for individuals by organizations and other employers that have significantly expanded the previously existing restrictions (compulsory insurance payments and health insurance payments that do not provide for payments to individuals).

So, the legislator established the following features for calculating the tax base under insurance contracts and non-state pension provision:

When determining the tax base important point is the one who paid the contributions under the agreement - the individual himself or the employer from own funds, since contributions paid by the employer do not reduce the tax base, except in the following cases:

The employer insures employees in without fail in accordance with applicable law;

Employer pays contractual contributions voluntary insurance that provide for payments in compensation for harm to the life and health of insured employees, payment by insurers medical expenses insured workers. At the same time, payments to insured employees should not be made personally;

The employer pays contributions under voluntary agreements pension insurance(contracts of non-state pension provision), provided that the total amount of insurance (pension) contributions does not exceed: - 2,000 rubles per employee per year - from January 1, 2002.

Note that in accordance with Article 224 of the Tax Code of the Russian Federation, tax rate for insurance payments under voluntary insurance contracts in terms of exceeding the amounts specified in paragraph 2 of Article 213 of the Tax Code; set at 35 percent.

Here are some examples:

Example #1

The organization entered into a voluntary pension insurance agreement in favor of its employee in 1996. pension paid by this agreement a former employee of the organization (now a pensioner), from January 1, 2001, is not taxed.

Example #2

The organization entered into a long-term pension insurance contract in favor of its employee in January 1997 for a period of 5 years. The amount of the pension paid to a former employee (now retired) in 2001 is also tax-free.

Example #3

A citizen has entered into a voluntary life insurance contract with an insurance company for a period of 1 year (paragraph 4 of the table).

The amount of insurance contributions made by a citizen amounted to 100,000 rubles. At the end of the contract, the insurance company paid the citizen 135,000 rubles under the terms of the contract. The refinancing rate of the Central Bank of the Russian Federation on the day of signing the contract and paying the first insurance premium was 25 percent. An insurance company, as a source of income payment, must determine the tax base and calculate the income tax of a citizen. The tax base does not include:

The amount of contributions actually paid by a citizen in the amount of 100,000 rubles;

The amount of interest on insurance premiums, calculated on the basis of the rate of the Central Bank of the Russian Federation, in the amount of 25,000 rubles (100,000 rubles x 25%).

The total tax base will be 10,000 rubles (135,000 rubles - 100,000 rubles - 25,000 rubles), and the amount of the calculated tax will be 3,500 rubles (10,000 rubles x 35%). On the day of payment of the sum insured, the insurance company is obliged to withhold tax from the citizen's income and transfer it to the budget on the same or the next day. Thus, the citizen will be paid the amount minus the tax withheld, namely: 131,500 rubles (135,000 rubles - 3,500 rubles)

Example #4

The citizen concluded with the insurance company long-term contract voluntary life insurance for a period of 5 years. Then the citizen changed the term of the contract to 4 years. Upon the occurrence of an insured event, the company paid the citizen an insurance amount exceeding the amount of insurance premiums he had paid. This excess is the income of a citizen, which is included in the tax base for calculating income tax at a rate of 13 percent. The insurance company must calculate and withhold the amount of tax on the day the sum insured is paid. The withheld amount of tax shall be transferred to the budget no later than the day following the day of payment of the sum insured.

Example #5

The organization entered into an agreement on non-state pension provision in favor of its employee, who was not a pensioner in 2001. In 2001, the non-state pension fund terminated the contract ahead of schedule and paid the redemption amount to an individual who was a member of the fund. Due to the fact that contributions to non-state fund were made at the expense of the employing organization, and the retirement age of the employee in 2001 has not yet come, the entire redemption amount is subject to taxation. Source of income payment - non-state pension fund is tax agent. He must calculate a tax at a rate of 13 percent from the amount of insurance payment to an individual, withhold it from the amount paid and transfer it to the budget.

g. __________ "___" ________ ____ g. __________________________________________, hereinafter referred to as the "Insured", (name) represented by __, acting (position, full name of the authorized representative) on the basis of ___________________________________________________, on the one hand, (document, confirming authority) and ________________________________________________, hereinafter referred to as __ "Insurer", (name) represented by _____________________________________________________________, acting (position, full name of authorized representative) on the basis of __________________________________________________, on the other hand, (document confirming authority) have concluded this Agreement about the following:

1. THE SUBJECT OF THE AGREEMENT

1.2. The beneficiary under this Agreement is the insured employee of the Policyholder in accordance with clause 2.1 of this Agreement.

2. OBJECT OF INSURANCE

3. INSURED EVENT

3.1. Insured events under this Contract are the following events that occurred in connection with the performance of official duties by the insured persons:

3.1.1. Loss of ability to work, including:

Disability of the insured person,

receiving bodily injury,

- _________________________________.

3.1.2. Death of the insured person.

4. INSURANCE PREMIUM

4.1. The insurance premium to be paid by the Policyholder under this Agreement is ________ (__________) rubles.

4.2. The insurance premium specified in clause 4.1 of this Agreement is paid by making insurance premiums in the amount of ________ (__________) rubles.

4.3. The insurance premiums specified in clause 4.2 of this Agreement are paid in next dates: ______________________.

4.4. Insurance premiums are paid by the Insured by transfer Money to the account of the Insurer.

4.5. If an insured event occurs before the payment of the next insurance premium, the payment of which is overdue, the Insurer has the right to deduct the amount of the overdue insurance premium from the sum insured.

5. RIGHTS AND OBLIGATIONS OF THE PARTIES

5.1. The insured has the right:

5.1.1. Early terminate this Agreement with a mandatory written notice to the Insurer no later than ______ (__________) days before the date of the proposed termination.

5.1.2. Check the fulfillment by the Insurer of the requirements and conditions of this Contract.

5.1.3. Require the Insurer to provide information necessary for the execution of this Contract.

5.2. The insured is obliged:

5.2.1. When concluding this Contract, inform the Insurer of known circumstances that are essential for determining the likelihood of an insured event, if these circumstances are unknown and should not be known to the Insurer.

5.2.2. Immediately notify the Insurer of significant changes that become known to the Insurer in the circumstances reported to the Insurer at the conclusion of this Contract, if these changes can significantly affect the increase insurance risk.

5.2.3. Pay insurance premiums to the Insurer in the amount, procedure and terms established by this Agreement.

5.2.4. Upon the occurrence of an insured event, immediately notify the Insurer of its occurrence in any way available to him, allowing him to objectively record the fact of the report.

5.2.5. Provide at the request of the Insurer necessary information related to the execution of this Agreement.

5.3. The insurer has the right:

5.3.1. In case of receipt from the Insured of the notification provided for in clause 5.2.2 of this Agreement, require the Insured to change the terms of this Agreement or pay an additional insurance premium in proportion to the increase in risk.

If the Policyholder objects to changes in the terms of this Agreement or additional payment of the insurance premium, the Insurer has the right to demand termination of this Agreement.

5.3.2. If the Insured fails to fulfill the obligation established by clause 5.2.2 of this Agreement, to demand termination of this Agreement and compensation for losses caused by the termination of this Agreement.

The Insurer is not entitled to demand termination of this Contract if the circumstances entailing an increase in the insured risk have already disappeared.

5.3.3. Require the Insured to provide information necessary for the execution of this Agreement.

5.3.4. Check the information provided by the Insured, as well as compliance by the Insured with the requirements and conditions of insurance and this Agreement.

5.4. The insurer is obliged:

5.4.1. Upon the occurrence of an insured event, pay insurance compensation in the amount, procedure and terms established by this Agreement.

5.4.2. Provide the Insured with all the necessary information on the procedure for the execution of this Agreement.

6. PROCEDURE AND CONDITIONS FOR PAYMENT OF THE SUM INSURED

6.1. Upon the occurrence of an insured event, the Insurer pays the sum insured to the insured person (his heirs) in the following amounts:

In case of death (death) of the insured person during the period of work due to bodily injuries received in the performance of official duties, in the amount of ________ (__________) rubles;

When establishing a disability for the insured person in connection with the performance of official duties before the expiration of one year after dismissal in the amount of _______ (__________) rubles;

In case of receipt by the insured person in the performance of official duties:

a) serious bodily injury - in the amount of ________ (__________) rubles;

b) less serious bodily injury - in the amount of ________ (__________) rubles.

6.2. Payment of the sum insured in case of disability of the insured person or serious bodily injury to the insured person is made on the basis of documents issued by authorized organizations confirming the occurrence of an insured event.

6.3. The payment of the sum insured in the event of the death of the insured person is made to his heirs on the basis of documents issued by authorized organizations confirming the fact of the insured event, a copy of the death certificate of the insured person, a document certifying the entry into inheritance rights.

6.4. The insurer is obliged to pay the sum insured within _____ days from the date of receipt of the documents provided for in clauses 6.2, 6.3 of this Agreement.

6.5. Payment of the sum insured is made by the Insurer by transferring funds to the account of an authorized person or by issuing cash from the cash desk of the Insurer.

7. RESPONSIBILITIES OF THE PARTIES

7.1. In case of violation by the Policyholder of the deadline for making insurance premiums, established by clause 4.3 of this Agreement, the Insurer has the right to present to the Policyholder a claim for payment of a penalty in the amount of ____% of the amount of insurance premiums not paid on time for each day of delay.

7.2. In case of violation by the Insurer of the term for payment of the sum insured, established by clause 6.4 of this Agreement, the insured person or his heirs have the right to present to the Insurer a claim for payment of a penalty in the amount of _____% of the sum insured not paid on time for each day of delay.

7.3. For failure or improper performance other obligations under this Agreement, the Parties shall bear responsibility established by the current legislation of the Russian Federation.

8. DISPUTES RESOLUTION

8.1. All unresolved disputes between the Parties under this Agreement shall be resolved through negotiations and mutual consultations.

8.2. Disputes not resolved by the Parties as a result of negotiations are considered by the Parties in judicial order established by the legislation of the Russian Federation.

9. TERM OF THE CONTRACT

9.1. This Agreement comes into force from the moment of signing and is valid until "___" ________ ____.

9.2. This Agreement is made in two copies, having equal force, one of which is kept by the Insured, the other - by the Insurer.

9.3. Any changes and additions to this Agreement are valid provided that they are made in writing and signed by the Parties or authorized representatives of the Parties.

9.4. All notices and communications must be sent by the Parties to each other in writing.

9.3. In everything that is not provided for by this Agreement, the Parties are guided by the current legislation of the Russian Federation.

10. ADDRESSES AND SIGNATURES OF THE PARTIES

Insurer ________________________________________________

___________________________________________________________

Policyholder ______________________________________________

___________________________________________________________

Application:

1. List of insured employees (Appendix N ___).

Insurer: Policyholder: ______________________ _____________________ (signature) (signature) m.p. m.p. "___" ________ ____ "___" _______ ____

It is not uncommon to hear reports on TV or on the net that a celebrity has insured herself or some part of her body for a sensational amount. You can follow the example of the stars by concluding a personal insurance contract.

What is personal insurance

Personal insurance differs from other types of insurance only in that the object of insurance is the person himself, his health and the possibility of his loss. Otherwise, a personal insurance contract is not much different from other insurance contracts.

The insurer is a special organization that has state permission to conduct insurance activities, the insured can be either a citizen himself or someone else insures him, for example, an employer insures the health of a subordinate.

What is insured under personal insurance

If a citizen has reason to fear for his life due to certain circumstances, life insurance is possible. Although the occurrence of an insured event is highly undesirable for the insured himself, since payments will be appropriate in the event of death. But this type of insurance allows you to take care of loved ones, in the event of a tragedy, appointing them as recipients of insurance compensation under the contract. It would be appropriate to conclude this type of insurance contract for citizens working in potentially hazardous industries, or on duty, risking their lives.

Accidental loss of health insurance. That is, under certain consequences or accidents in which there is a loss of health, the insurance company compensates for the harm. It is this type of personal insurance that sometimes causes heated discussions, for example, when a famous football player insures his legs against injuries for huge sums.

Finally, another type of personal insurance, known to almost everyone - medical insurance in case of disability. In case of illness, the insured citizen will be paid by the insurance company for the expenses spent on restoring health. We recommend that everyone conclude such an insurance contract, especially now, during the period of exacerbation of diseases. The benefits of such an agreement are quite high. With a properly concluded contract, you can be treated in a paid and rather expensive clinic, the costs of treatment will be borne by the insurance company, or will reimburse the costs incurred by you.

It should be noted tourists who should not neglect personal insurance. Treatment in another country, sometimes, is very expensive and exceeds the amounts that the average traveler can afford. Get insured, and the insurance company will pay for the restoration of your health, and not you out of your own pocket.

Below is type specimen and a personal insurance contract form, a version of which can be downloaded free of charge.

This form can be printed from MS Word (in page layout mode), where the viewing and printing settings are set automatically. To switch to MS Word, press the button.

For more convenient filling, the form in MS Word is presented in a revised format.

Approximate form

CONTRACT N ____
personal insurance of employees


G.________________	"__" ____________ ____ G.

(Name), hereinafter referred to as the "Insured", represented by , acting on the basis , on the one hand, and

(Name), hereinafter referred to as the "Insurer", represented by (position, full name of the authorized representative), acting on the basis (document confirming authority), on the other hand, have concluded this Agreement as follows:

1. The Subject of the Agreement

1.1. Under this Agreement, the Insurer undertakes, upon the occurrence of an insured event, to make an insurance payment to the Insured Person (his heirs), and the Policyholder undertakes to pay the insurance premium to the Insurer in the amount, procedure and terms established by this Agreement.

1.2. The beneficiary under this Agreement is the insured employee of the Policyholder in accordance with clause 2.1 of this Agreement.

2. Object of insurance

2.1. The object of insurance is the property interests of the Insured's employees related to their life and health in the performance of official duties in accordance with the employment contracts concluded between them and the Insured.

The list of insured employees (hereinafter also referred to as "employees", "insured persons") is attached to this Agreement and is its integral part (Appendix N ____).

3. Insured events

3.1. Insured events under this Contract are the following events that occurred in connection with the performance of official duties by the insured persons:

3.1.1. Loss of ability to work, including:

- disability of the insured person,

- receiving bodily injury,

- ________________.

3.1.2. Death of the insured person.

4. Insurance premium

4.1. The insurance premium to be paid by the Policyholder under this Agreement is ________________ (________________) rubles.

4.2. The insurance premium specified in clause 4.1 of this Agreement is paid by making insurance premiums in the amount of ________________ (________________) rubles.

4.3. The insurance premiums specified in clause 4.2 of this Agreement are paid within the following terms: ________________.

4.4. Insurance premiums are paid by the Insured by transferring funds to the current account of the Insurer.

1. Under a personal insurance contract, one party (the insurer) undertakes, for the fee stipulated by the contract (insurance premium) paid by the other party (the insurant), to pay a lump sum or to pay periodically the amount stipulated by the contract (sum insured) in the event of harm to the life or health of the insurant himself or of another citizen (insured person) named in the contract, the achievement of a certain age by him or the occurrence in his life of another event (insured event) provided for by the contract.

The right to receive the sum insured belongs to the person in whose favor the contract is concluded.

2. A contract of personal insurance shall be considered concluded in favor of the insured person, unless another person is named in the contract as a beneficiary. In the event of the death of a person insured under a contract in which no other beneficiary is named, the heirs of the insured person shall be recognized as beneficiaries.

A personal insurance contract in favor of a person who is not an insured person, including in favor of an insured person who is not an insured person, may be concluded only with the written consent of the insured person. In the absence of such consent, the contract may be declared invalid at the claim of the insured person, and in the event of the death of this person, at the claim of his heirs.

Parties to the insurance contract:

1. Policyholder - any natural person, entity which has no insurable interest. The policyholder pays insurance premiums and has the right under the contract or under the law to receive compensation (sum insured) upon the occurrence of an insured event, as well as to ensure that it is received by another person.

2. An insurer is a legal entity that must have a license. This is an organization that produces insurance and undertakes to indemnify the insured or other persons involved in insurance for damage or pay the sum insured.

The insurance contract comes into force from the moment of payment of the insurance premium or the first installment, unless otherwise provided by the contract.

Insurance risk- the expected event against which the insured is insured (it must be probable and random)

Insurance case- represents the realized insurance risk. An event that has taken place, provided for by the insurance contract or by law, upon the occurrence of which the insurer's obligation arises to make an insurance payment to the insured, the insured person, the beneficiary or third parties.

In case of an insured event with the identity of the insured or a third party - in the form of insurance coverage.

Insurance value represents the value of the property, which is established by the insurer in agreement with the policyholder in the contract.

Sum insured:

1. The amount of money in accordance with which the amount of insurance premiums and insurance payment is determined.

2. The insurance premium is the payment for insurance, which the policyholder is obliged to pay to the insurer in accordance with the insurance contract or the law.

3. It cannot be more than the insured value of the property at the time of the conclusion of the contract

4. Parties cannot dispute insurance value of the property specified in the contract, unless the insurer proves that he was deliberately misled by the insured.

Insurance rate represents the insurance premium rate per unit of the sum insured or the object of insurance.

Insurance payment- the amount that the insurer must pay to the insured upon the occurrence of an insured event.

Insurance premium- the fee payable by the policyholder to the insurer. Part of the insurance premium is the amount of contributions.

Contract form: simple written, insurance policy (certificate, certificate)

Essential conditions:

When concluding a personal insurance contract, an agreement must be reached between the insured and the insurer:

1) about the insured person;

2) on the nature of the event, in the event of the occurrence of which in the life of the insured person insurance is carried out (insured event);

3) on the amount of the sum insured;

4) on the term of the contract.