2023-04-19 19:30:14
One of the main obligations of individuals has already begun and the Income Tax (IR) must be submitted in 2023 by May 31.
The declaration is mandatory for taxpayers who had annual income above BRL 28,559.70 in the calendar year of 2022.
One of the items that can help the taxpayer in the declaration to even reimburse some amount paid in excess to the Tax Authorities is the medical insurance.
Payments made by holders to themselves or dependents who are registered in the IR statement are expenses that can be deducted. In addition to the amount paid monthly, private consultations, radiological services, orthopedic devices and prostheses are also deductible from the IR.
How to declare the health plan in the IR
The amounts paid throughout 2022 by the taxpayer in private or family health plans can be entered in the “Payments Made” tab. In the “Payment details” section, just enter code 26, which corresponds to expenses of this nature.
When filling in the “amount paid”, the total payments for the year must be entered, that is, it will be necessary to add up all expenses.
In order to avoid inconsistencies in the amounts declared by the insurer and the taxpayer, it is possible to request an extract of all payments from the previous year from your insurance company.
In the case of family plans, the taxpayer must declare only the expenses of the dependents that appear in his declaration. So if the plan includes a father, mother and two children, but the mother declares the IR separately, the father can only declare his and the children’s, if they appear in his statement and not in the wife’s.
My company pays for my health plan, now what?
In the case of taxpayers who have the benefit offered by employers as a health plan or medical insurance paid in full by the company, the amounts should not be included in their IR, after all, the expenses are borne by the employer.
Therefore, if you receive this benefit and do not even pay a co-payment, there is no way to deduct these amounts.
How is the declaration of health plans with co-participation
O taxpayer who pays the co-participation of the medical plan can and must declare the corresponding expenses in his IR. In the same tab as those who pay in full for the health plan, the worker must only enter the total amount, added, of the co-payment expenses for the past calendar year. Example: The health plan costs R$ 300 for the company and you only pay BRL 100 per month of co-payment, enter BRL 100 x 12 = BRL 1,200.
If in your case the payment is only when you use the benefit, for example, you used it in April and May, but not the rest of the year, you should only enter the amount charged to the employee in these situations. Example: in April the co-payment was BRL 50 and in May it was BRL 100, you must declare the total amount of BRL 150.
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