How to get compensation for dental prosthetics. How do I get a dental prosthetics tax deduction? Who can ask for help

Compensation for dental treatment and prosthetics is assigned in accordance with the current legislation to citizens of the Russian Federation. These dental services are among the most expensive. Many people cannot afford to pay for them due to their poor financial situation, so the state offered to return part of the funds spent on dentures and treatment through a tax deduction.

Features of receiving compensation

A tax deduction is a reduction in the tax levy on income earned by a dental clinic. This means that after paying for dental prosthetics or their treatment, the organization that provided these services pays a tax to the state treasury, and you return this contribution of 13% to your account upon submitting all the necessary papers to the IFTS.

To date, the maximum amount that can be returned after the provision of dental services is 15,600 rubles. That is, you can return 13% only for an amount not exceeding 120 thousand rubles. If the amount for the services rendered is greater, the amount of the tax deduction will remain the same.

List of dental services for which a tax deduction can be refunded

Despite the fact that every citizen of the Russian Federation has a compulsory medical insurance policy, many dentist services are not covered by insurance, and, accordingly, are provided exclusively on a paid basis.

According to Resolution No. 201, the Government of the Russian Federation approved a list of services that are paid for by the patient independently and which are subsequently subject to compensation payments. This list includes services such as:

1. installation of implants;
2. filling of canals;
3. bite correction;
4. ultrasonic cleaning of teeth with enamel whitening effect;
5. orthopedics;
6. installation of prostheses.

Since all of the above services are performed using especially expensive materials, payment for them is carried out not from the funds of the insurance company, but from the patient's own pocket. He is entitled to receive reimbursement for the cost of materials in the amount of 13% from the services provided, but not more than 15,600 rubles per year.

How to issue compensation payments for dental treatment and prosthetics?

To receive compensation for dental prosthetics and dental treatment, you must understand how the reimbursement program works. Here it is important to know that you can return no more than 13% of the amount spent on services, of a cost that does not exceed 120 thousand rubles.

Before you go to the IFTS, you need to take a certificate from the dentist confirming the examination of the oral cavity. The doctor can tell you if the services you need are expensive or not. After receiving such a paper, you will need to collect a number of other documents for the IFTS:

• 3NDFL declaration for the period of dental procedures;
• the contract concluded between you and the dentistry for the provision of services, with all seals and signatures;
• receipts for payment of dental services rendered;
• prescriptions for the purchase of drugs from the list approved by Federal Law No. 201 (if any);
• a photocopy of the license for the provision of dental clinic services with the appropriate seal;
• 2NDFL certificate, proving the tax deduction from the salary during the treatment.

The patient's immediate family can pay for dental services. The procedure for refunding compensation is the same as if it was received by the patient himself.

After submitting all the documents, the IFTS will register your application and assign it a special number to track the stages of its consideration. Compensation payment after a positive decision is made will be credited to the payer's account according to the specified details.

When submitting documents to the Inspectorate of the Federal Tax Service, the deadlines must be taken into account. You can send an application for a tax deduction only at the end of the year in which the treatment and prosthetics were performed, that is, after the closing of the annual report by the accounting department. Moreover, you have the right to demand compensation for the previous three years, but only if during this time, you were officially employed. This means that if dental services were provided in 2018, then you can receive a tax deduction at the beginning of 2019 for 2018-2017-2016.

If you receive an unjustified refusal from the Federal Tax Service Inspectorate to pay compensation for dental prosthetics and treatment, you can contact the court to resolve this issue.

Can unemployed retirees receive compensation for prosthetics and dental treatment?

Current legislation does not provide for the possibility of obtaining a tax deduction for retirees who do not officially work. But still, they can return compensation if their relatives submit all the necessary documents to the INFS for them. Alternatively, retirees can apply in person, provided that they quit their jobs recently. To do this, they need to ask their former employer for 2NDFL certificates for previous periods and write a statement to the INFS.

How to get compensation for dental prosthetics for people with disabilities?

Persons with disabilities of any group are legally classified as beneficiaries. They have the right to receive free dental treatment and prosthetics.

To receive compensation, a disabled person or his representative is required to collect the following set of documentation:

1. Russian passport;
2. a certificate indicating the full composition of the family;
3. a document from the clinic, which indicates the urgency of dental procedures;
4. insurance;
5. an application filled out according to the sample.

What documents are required for registration of compensation payments for dental prosthetics to labor veterans?

Before directly contacting the IFTS, labor veterans should collect the following documents:

• Russian passport;
• a photocopy certified by a notary office and the original of a certificate confirming the status of a labor veteran;
• work book;
• insurance;
• a certificate from the dentist about the urgency of prosthetics or treatment.

Subsidies are allocated from the state budget for dental treatment and the installation of prostheses for labor veterans. But not all types of implants are subject to government funding. If necessary, the veteran will have to install some prostheses at his own expense.

Where can a compensated prosthetics be done?

Denture placement and dental treatment with subsequent compensation can be carried out in municipal dental clinics and public hospitals. Only these medical institutions are eligible for the statutory program. In private clinics, all dentist services are provided at the expense of the patient's personal funds and cannot be compensated by the Federal Tax Service Inspectorate.

How to get a tax deduction for treatment for a non-working pensioner: is it possible to get the money back

Can a non-working pensioner receive a medical treatment tax deduction? The availability of pension provision implies that a particular citizen has reached the age limit. In this case, labor activity is terminated only at the discretion of the pensioner, which does not deprive him of the privileges provided for by law. The same principle applies to tax deductions and benefits. Compensation for medical services to retirees is a form of tax deduction. For non-working pensioners, this privilege has no restrictions, but provides a number of conditions.

What is tax deduction

Can a non-working pensioner receive a tax deduction for dental treatment, prosthetics, and other medical services? To answer this question, you will have to confirm compliance with a number of conditions. This will help you apply for a tax deduction for dental treatment and other similar services.

A tax deduction is a refund of money paid by a pensioner after the termination of the main employment. Finding out whether it is possible to return money for treatment to an unemployed pensioner, it is enough to decide on the registration of a deduction, which directly depends on the income received by the unemployed, and without taking into account the pension.

What income can a pensioner who quit work have? Any income taxable income is considered income even for a person who has received retired status. Such cash receipts determine:

• official lease of property;
• sale of a car or home that has been in the possession of a pensioner for less than three years;
• payment of pensions provided not by the state, but by other companies.

The presence of such income gives non-working pensioners the right to receive a tax deduction for medical treatment. In addition, it is possible to arrange a rate reduction at the discretion of the citizen.

Tax refunds for treatment of non-working pensioners are carried out by means of a deduction based on the amount of taxes paid for the period of income. The meaning of such a benefit is that a person pays for prosthetics, treatment and other dental services on his own, after which he sends a supporting document and carries out a refund.

Tax deduction calculation

To correctly determine compensation for paid medical services to pensioners, you should pay attention to the indicators of possible deductions, as well as the conditions for their provision. The calculation principle will not differ significantly from the general procedure for the implementation of such tax benefits.

The first rule for granting a deduction to a pensioner recognized as unemployed, but receiving income from other official sources, is the amount of the deduction not more than one hundred and twenty thousand. It should be understood that the return for treatment to a non-working pensioner will not be that amount, but only thirteen percent of it. If the expenses are less than the specified limit, then the payment is charged from the amount actually spent.

The second rule in the calculation is that the total amount of income in the reporting period should not exceed the amount that is due to a person as a deduction. This applies not only to the pensioners themselves, but also to family members who receive income and claim this type of relief.

Taking into account these criteria, it is easy to determine how much a person can get for a particular medical service. For example, compensation for dental services to a pensioner. The person received paid services of a dentist who installed a denture, for which he eventually paid one hundred and forty thousand rubles, with a total income of one hundred thousand.

Based on the foreseen restrictions, the deduction in this case will be thirteen percent of one hundred and twenty thousand, since the total costs have exceeded the limit. Accordingly, after the prosthetics, the citizen will receive fifteen thousand six hundred rubles. This is the maximum possible amount for any implementation of this tax benefit.

Registration procedure

How can a pensioner receive compensation for paid medical services? If a person is entitled to receive not only a pension, but also other official income without working, then it is necessary to go through several simple steps to obtain a deduction. The procedure is provided for and controlled directly by the Federal Tax Service.

The first point is the collection and preparation of documents. The authorized body for making a decision requires the following papers:

• a copy of the identity document;
• application (free form);
• 3-NDFL declaration with income display;
• medical information, receipts, receipts confirming the fact of paid treatment;
• agreement with a medical institution for the provision of services;
• prescriptions for medicines;
• clinic license.

The declaration is filled out in accordance with the established rules. In order to prevent errors, you can contact the employees of special companies that prepare legal, accounting and tax papers.

Documents should be sent to the Inspectorate of the Federal Tax Service for the registration of a pensioner. This can be done in person, through a representative with a power of attorney, or by sending it by registered mail. It is also allowed to use the "Gosuslugi" portal. It is best to personally hand over the papers - in this case it will be immediately known whether all the necessary information has been provided and whether the appeal has been registered.

The tax office checks the data for ninety days. Further, the pensioner must receive a written notification containing a positive or negative answer. The refusal must be reasoned. When a positive decision is made, the money is transferred to the specified account of the citizen no later than thirty days.

Dental treatment today has become a rather costly procedure, some categories of citizens cannot afford it at all. But not everyone knows that our legislation gives the opportunity to compensate for the costs of dental services, namely, to take advantage of a tax deduction. In the article, we will tell you how compensation is paid for dental treatment and prosthetics in 2019, we will give an example of calculation.

The tax deduction is not a full reimbursement of medical expenses, but a reduction in the tax payment that was paid on income. Supposedly, a working citizen who pays a monthly tax on his income to the budget underwent treatment in a dental clinic. So, using the right to compensation, he will be able to return the tax. At the same time, conventional treatment allows you to return 13% from 120 thousand rubles, and if an expensive treatment was carried out, then there is no limit on the amount, you can return 13%, but already with the full cost of treatment.

Who can get compensation for dental treatment

Let us explain again that the tax deduction is a refund of the paid personal income tax, respectively, only persons who pay personal income tax can receive the deduction. Thus, this deduction cannot be used by unemployed pensioners or entrepreneurs who pay a single tax.

Therefore, in order to receive compensation for dental services, the following conditions must be met:

• a citizen must have income from which he pays personal income tax. The exception is income in the form of dividends, even taking into account the fact that dividends are subject to income tax, a deduction on them cannot be obtained;
• the dental clinic in which the treatment took place must have a Russian license. The exception is dental clinics in Crimea, some of them continue to operate under Ukrainian licenses, but also allow you to receive compensation;
• expenses for treatment and prosthetics, as well as for the purchase of medicines must be paid personally, or for the spouse, for parents and children under the age of 18;
• a dental clinic service, or a drug for which it is planned to receive a deduction, must be included in the List (Government Decree No. 201 of 2001). Read also the article: → "What medicines are supposed to be free for pregnant women."

Who cannot count on compensation for treatment

• citizens who are officially unemployed;
• non-working retirees (or those retirees who have no taxable income or have not had it in the last three years);
• entrepreneurs on the STS and UTII.

In order for a pensioner to receive a tax deduction, he must be a payer of personal income tax. Since the state pension is not taxable, there is nothing to return from.

But there are some exceptions when a pensioner can still receive compensation for dental treatment:

• the pensioner works and receives income subject to personal income tax;
• has income from renting property (cars, apartments) and pays tax on this income;
• has other taxable income (one-time earnings, etc.);
• sold the property;
• worked and paid tax no more than three years ago.

In other words, if a pensioner has taxable income at the present time, or had such income no more than three years ago, then he or she applies for tax benefits on a general basis.

Who Can Get Dental Prosthetics Benefits

In some regions of the Russian Federation, benefits for dental prosthetics are provided to the following categories of citizens:

• Disabled and veterans of the Second World War;
• Disabled people, with a supporting document;
• Home front workers;
• Senior citizens;
• Victims of repression and the rehabilitated.

In order to receive a benefit for prosthetics and treatment, you need to contact the social security authorities at the place of registration. In which institution these benefits are provided, you need to find out directly at the commercial dental clinics themselves. State clinics are obliged to provide treatment and prosthetics to the listed categories of citizens on preferential terms.

The procedure for calculating compensation for dental treatment

When calculating the amount of compensation for dental treatment and prosthetics, three criteria must be taken into account. Firstly, the amount of compensation is only 13% of the incurred treatment costs. Secondly, the amount of tax deduction for an inexpensive type of treatment is provided in the amount of no more than 13% of the threshold of 120 thousand rubles, that is, 15.6 thousand rubles. If a citizen received expensive treatment, which is included in the list of expensive services, then the entire amount is subject to compensation.

By the way, when issuing a certificate for the tax, dentistry will indicate what type of service the treatment belongs to - whether it is expensive or not. And thirdly, you can only return the amount of personal income tax paid for the year in which the treatment was carried out.

Example of calculating compensation

Petrova O.P. in 2016 she worked and received a salary of 32,000 rubles, for 2016 she paid personal income tax in the amount of (32,000x12) x13% = 49,920 rubles. In the same 2016, she paid for dental treatment in the amount of 50,000 rubles. and performed a dental implantation operation in the amount of 350,000 rubles.

Dental treatment refers to the usual types and the deduction for it should not exceed 13% of 120,000 rubles, that is, no more than 15,600 rubles. and the implantation operation refers to an expensive type of treatment and the deduction will be 13% of the total cost of treatment.

Calculation: 50,000x13% = 6500 rubles. This is less than 15,600 rubles, so Petrova can receive compensation in full. The deduction for expensive treatment is 350,000 rubles x 13% = 45,500 rubles. The total amount of compensation is 6,500 + 45,500 = 52,000 rubles, but since the income tax paid is only 49920 rubles, the compensation will be the same amount and the remaining part is not carried over to the next year.

But, there is another option, when her husband pays for Petrova, whose salary is 80,000 rubles, and personal income tax for 2016 is 124800 rubles. Then compensation can be received in full. But there is one condition: the certificate of payment for the treatment must indicate that the payment was made by her husband.

Documents required to receive tax deduction

The timing of receipt as well as instructions for obtaining compensation depend on the method of obtaining it.

1st Method: The taxpayer applies to the IFTS at the end of the tax period. The list of documents for 2017 required for this method is defined in the Letter of the Ministry of Finance and the Federal Tax Service of November 22, 2012 No.ED-4-3 /, is presented in the table:

List of documents	Explanations
Declaration 3-NDFL
Application for the return of personal income tax	To be completed by the taxpayer
Help 2-NDFL	Issued at the place of work
Clinic agreement	Copy and original
Certificate of payment for services	Issued by the clinic
Prescription form (if drugs were paid for) and payment receipt	Issued by a doctor
Marriage certificate, birth certificate (if the treatment of relatives was paid)	Copy, original

If the clinic issues a certificate of payment for services, then the check for payment to the tax office is no longer required. In the main list of documents, the 2NDFL certificate is absent, but it is needed to fill out the 3NDFL declaration, so you still have to take it from the employer.

2nd Method: in the year in which the treatment was carried out, the deduction can be issued from the employer. The documents will be needed the same, with the exception of a 2NDFL certificate, a 3NDFL declaration and an application for deduction. Another application will be required - to confirm the right to deduction. Which of the methods is more profitable to choose depends primarily on when the treatment was completed. If it was carried out at the beginning of the year, then it makes sense to wait until the end of the tax period, of course, and it is better to contact the employer.

As a way of obtaining compensation, you can also consider the possibility of obtaining a deduction for close relatives.

For example, for a spouse who does not work, and therefore does not pay personal income tax, or for her child, but only until he reaches the age of 18. It will not matter that your child is still in university, full-time. This restriction applies strictly to age. But, you can get compensation by paying for the treatment of your parents, who are, for example, retirees. By the way, you cannot receive compensation for the parents of a husband (or wife).

Summing up, we can say that before paying for the treatment for yourself or your loved ones, you need to think carefully and calculate who is more profitable to pay for this treatment.

When payment of compensation for treatment may be refused

Let us examine the situations when the payment of compensation for dental treatment may be refused:

1. The 3NDFL declaration was filled in incorrectly. It is often difficult for a person not directly related to accounting to understand how to fill in such documents. In this case, it is better to use the services of specialists.
2. The payment certificate was filled in incorrectly. Despite the fact that this document is filled out by the dental clinic on its own, they often make mistakes or inaccuracies. In particular, instead of marking code 2 (expensive treatment), there is code 1 (treatment is not expensive). Accordingly, by paying a huge amount, you may lose full compensation for your treatment.
3. The treatment was paid for by the spouse, and this is not indicated on the payment certificate. If you decide that your spouse should take advantage of the tax deduction, then he must pay it directly in order to provide the appropriate proof to the tax authority. The clinic, by and large, does not care who pays for the treatment, so you need to make sure that the name of the payer is correctly indicated.

Step-by-step instructions for obtaining a tax deduction

Let's consider step by step what actions you need to take in order to independently receive compensation from the tax authority:

1. Obtain a 2NDFL certificate from the place of work for the year in which the treatment was carried out;
2. Based on the 2NDFL certificate and the cost of treatment, fill out the 3NDFL declaration at the end of the year in which the treatment was performed;
3. Prepare copies of the required documents listed in the table above;
4. Contact the Inspectorate of the Federal Tax Service at the place of residence, providing all the documents.
5. Expect 4 months from the date of submission of the transfer of funds (3 months the tax office checks the documents and within a month the funds are credited).

You can apply to the tax office only at the end of the year in which the treatment was carried out. That is, you can apply for 2016 only in 2017. But there are also pluses: you can get compensation for the previous three years, that is, in 2017 you can compensate for the cost of treatment in 2016, 2015 and 2014. The application for the return also indicates the details for transferring compensation. According to them, the tax will transfer the deduction on time.

Now let's look at how to get compensation through your employer:

1. To the tax authority at the place of residence, write an application for the right to receive a social deduction.
2. Prepare copies of the documents indicated in the table, except for 3NDFL and 2NDFL.
3. After 30 days, receive a notice of eligibility for a tax deduction.
4. Provide this notice at your place of work

And from next month, the employee will not be charged personal income tax. Moreover, if before the end of the year the compensation is not received in full, the balance can be returned next year by contacting the tax office.

Answers to common questions

Question number 1.“My husband is disabled and receives dental treatment at a discounted price. Can I, as a spouse, receive compensation for his treatment? "

Of course, the main thing is that your surname should be included in the payment certificate.

Question number 2.“I want to receive compensation for the past 2015 and 2014. How many returns do I have to submit, one or two? "

For each year, you must fill out a separate declaration, that is, in your case, you will have to fill out two 3NDFL declarations, for 2014 and 2015.

According to the current legislation of the Russian Federation, there are certain categories of citizens who are entitled to compensation for dental prosthetics.

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Dental treatment is one of the most expensive dental procedures. For most citizens, such expenses are simply not available due to the poor financial situation.

But the money spent on dental services can be returned, albeit in part, that is, you can receive a tax deduction.

Main aspects

A tax deduction can be thought of as a reduction in the amount of tax levied on income, in this case, from a dental clinic.

When you pay the cost for oral prosthetics, etc., the organization as a legal entity must pay a tax levy to the state treasury as a percentage of the amount of income.

For each client at the dentist, this percentage is calculated individually. Therefore, you will be able to establish and return part of the tax amount back.

Every employed citizen is deducted from his salary tax levy. The right to use compensation for dental expenses is regulated by law.

Today it equates to 13% of 120 thousand rubles spent on treatment. The return percentage is fixed and does not depend on the amount of expenses, even if you spend more than 120,000 rubles.

List of services provided

Most citizens have a compulsory health insurance policy, due to which most medical operations and other procedures are carried out.

But this is possible only on condition that your service is included in the established list of insurance, that is, it is included in insured events.

Some dental services are not covered and you have to pay out of pocket for them.

Many will agree - it is not cheap, especially if you decide to get treatment in a private dental clinic.

In the Government Decree No. 201 of the Russian Federation of 03/19/2001, there is an approved list of services that the patient pays for himself, and then you can apply for reimbursement of expenses. What does it include:

• implantation;
• filling;
• bite correction;
• teeth whitening;
• orthopedics;
• prosthetics.

All of these services are accompanied by the use of expensive materials from an import manufacturer. Reimbursement of a deduction is a reimbursement for material and drug costs.

Who can ask for help

The right to a tax refund applies only to working citizens. Employers withhold income tax from their income, and accordingly, they make a certain contribution to the state budget.

A similar law applies to non-working pensioners and individual entrepreneurs. Conditions that must be met in order to be able to apply for a tax deduction:

• official employment with personal income tax withholding. But this rule does not apply to dividends, although income tax is also withdrawn from them;
• if you plan to issue a deduction for treatment, then the clinic serving you must have a state license to provide services. Crimean clinics still operate under Ukrainian licenses, but the right to compensation applies to them as well;
• financial expenses for medical care (treatment) must be carried out from personal funds. Payment from outside is allowed, but for husband / wife, children, parents;
• For a list of eligible dental services for using the tax deduction, see Government Ordinance 201.

The right of tax deduction does not apply to:

• unemployed;
• the same pensioners who have had no income for the last three years;
• entrepreneurs working under the simplified UTII program.

The legislative framework

The right to a tax deduction for expenses for dental services is secured by the norms of the Tax Code of the Russian Federation.

The legislation provides that funding for the provision of medical benefits is carried out from local budgets.

The list of categories of citizens who can receive dental services at a reduced rate is spelled out in the Federal Law No. 1244-1 "On social protection of the population" dated 05.15.1991. The procedure for granting benefits for prosthetics to veterans is described in the Federal Law No. 5 "On Veterans" dated 01/12/1995.

How to get compensation for dental treatment

In order to receive compensation for spending in front of the dentist, you must first understand the principle by which the reimbursement program works. Consider three points:

• for a refund, you will receive only 13% of the funds spent;
• if the treatment turns out to be not expensive, then from an amount of less than 120,000 rubles you will receive up to 13% return;
• with expensive treatment, such as prosthetics, a large amount is subject to return, sometimes even the entire amount.

Before visiting the tax office, you will need to visit the dentistry where you received treatment and ask for a certificate of undergoing oral medical treatment.

Dentist in the certificate, indicate to which category of services your treatment belongs - expensive or not. Already with this certificate, you can collect the following documents for the tax service. What can come in handy:

• declaration of type 3-NDFL for the duration of treatment;
• a medical contract with dentistry for the provision of certain services (the signature and seal of the head or head is required);
• checks or receipts for services you paid for;
• if a separate account purchased medications from the list of those approved in Law No. 201, there must be prescriptions for them by a doctor with the corporate seal of the organization;
• copy of the dental clinic license with a seal;
• certificate 2-NDFL, testifying to the deduction of tax due from wages for the period of treatment.

Close relatives, children and spouses have the right to pay for the dentist's services for the patient. The procedure is the same if the payment was made by the patient himself.

Consequently, the amount of compensation will be sent to the payer's account. The collected package of documents must be taken to the tax office. An application form is available.

Photo: application for compensation for dental treatment and prosthetics

When registering your application, the service staff will issue a special number that allows you to track your documents and at what stage of consideration they are.

You can use mail services to send documents. Sending is carried out with notification of the addressee about the parcel through custom clearance.

Quite convenient if you live far from the nearest tax authority (in the area) or you do not have time to queue.

It is very important to comply with the deadline for applying for a deduction. You can submit an application only at the end of the current year, when there was treatment, that is, when the accounting department was closed.

You can claim compensation for treatment for a maximum of the previous three years, but on condition. That you worked for these three years and withheld taxes.

This means that if dental prosthetics or other dental work was carried out in 2020, then an application for a tax deduction can be submitted as early as 2020.

At the same time, you can demand a refund for the 2020-2016-2015 year, if treatment was also carried out at that time.

The tax service may refuse compensation on grounds. It is possible to prove the groundlessness of their actions by contacting the higher authorities of the service or directly to the court.

But with any of the chosen methods, you need to clearly and competently argue your arguments, correctness, backing up everything with the normative acts of the legislation of the Russian Federation.

The procedure for filling out the application form for non-working pensioners

Unfortunately, the state is not considering the possibility of a tax deduction for a non-working pensioner, but there are still tricks that can be done and reimburse the cost of treatment.

Even if a pensioner does not work, he can receive third-party income, which is also subject to 13% income tax.

Old people quite often rent out rooms or apartments, therefore, they have a lease agreement in their hands. Not only housing can be rented out, but also a car, etc.

For a pensioner, his family and relatives can pay, which also gives the right to a deduction. And if he quit his job only recently, then it is advisable to keep the certificates from the employer when leaving so that it can be submitted to the tax office.

The statement looks identical as described above. Only the pension certificate is added to the package of documents.

Compensation for dental prosthetics for military pensioners is carried out out of turn in case of acute diseases of the oral cavity or as a result of trauma.

A military pensioner is issued a special coupon, with which he has the right to visit the dental office and receive treatment.

Drawing up a sample document for disabled people of 3 groups

People with disabilities belong to the category of beneficiaries, for whom the right to free prosthetics and other dental treatment is enshrined at the legislative level.

To receive assistance for a disabled person or his guardian, if he cannot move independently, you need to collect the following package of documents:

• certificate of family composition;
• passport;
• a certificate from the hospital, which states the urgency of the oral cavity treatment;
• insurance;
• completed application.

Rules for registration of assistance to labor veterans

A package of documents for a labor veteran consists of:

• passport;
• certificate of a veteran of labor with a copy, notarized;
• work document confirming work experience;
• insurance;
• notification from the dentist for urgent treatment.

For the service of the veteran, funds are allocated from the state budget. But some types of implants are not subject to funding, you will have to pay something at your own expense in full.

What factors determine the size of the benefit in Moscow

Free dental prosthetics are provided for non-working pensioners in the capital and its region. There is also a separate queue for them at the clinic.

Preferential dental prosthetics is carried out under certain conditions. The fact of the presence of a pensioner's certificate or a document on the assigned status does not give the right to free treatment, because the number of registered beneficiaries exceeds the financial capabilities of the budget.

Free prosthetics are provided only for medical reasons, the certification of which is a certificate issued in the state. polyclinic.

Content

In dental practice, one of the most demanded procedures is prosthetics - restoration of a tooth or a group of teeth. The reasons why the dentition is thinning are dystrophic processes in bone tissue that occur as a result of aging of the body. The category of people most at risk of losing teeth is pensioners. In view of the fact that the price of prosthetics exceeds the average pension, the state undertakes to cover part of the cost of prosthetics for certain categories of citizens.

What is free dental prosthetics for seniors

State social programs are developed with the aim of improving the quality of life of citizens who have worked for the good of the country throughout their able-bodied part of life and made mandatory contributions to funds. Since pensioners are the most vulnerable social stratum (due to their lack of other sources of income besides pension benefits, the amount of which does not cover all the needs of a person in old age), they need help more than other categories of citizens.

Incomplete dentition is not only an aesthetic problem. Lack of teeth can cause diseases of the gastrointestinal tract due to a decrease in the quality of chewing food. Medicine has not yet found a way to prevent tooth loss due to aging, but modern developments in the dental field can create artificial teeth that will help older people avoid health problems.

The legislation stipulates that funding for the provision of medical benefits to pensioners is carried out from local budgets. The list of categories of citizens who can count on receiving dental services at a reduced rate is fixed in the Federal Law “On Social Protection of the Population”. Benefits to retirees for dental prosthetics are provided once every five years, while they can be provided with the following types of support:

• provision of services without queuing;
• discount on payment for dentition restoration services;
• free installation of a denture;
• free repair of the installed prosthesis.

Who is entitled to free dental prosthetics

Budget dental clinics, like private ones, repair a damaged jaw on a paid basis. This procedure is expensive, therefore, the state, after analyzing economic factors and the purchasing power of certain categories of pensioners, decided to fully or partially compensate the costs of prosthetics to the following persons:

• labor veterans;
• invalids of the Great Patriotic War (WWII);
• WWII veterans;
• rehabilitated victims of political repression;
• non-working old-age pensioners;
• persons who have a documented 1 or 2 disability group;
• participants in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant;
• military and former employees of the Ministry of Internal Affairs;
• persons registered before 2005.

Regional programs stipulate that all of the above social groups can use the right to free installation of dentures, but in conditions of a budget deficit, veterans and disabled people of the Second World War, labor veterans, can count on the provision of state support. Other categories of beneficiaries, according to the law, can submit the necessary documents to the local municipal authority for queuing.

Regional features

The right to determine the list of beneficiaries is delegated to regional authorities, therefore, the procedure, conditions and terms for obtaining benefits are established by individual regions independently. Depending on the state of the budget, the list of beneficiaries in the region may expand or, conversely, decrease. For example, some constituent entities of the Russian Federation allocate funding for the provision of medical services for the free installation of a prosthesis to citizens who have the status:

• hero of the USSR;
• Chevalier of the Order of Glory;
• hero of the Russian Federation;
• honorary donor of Russia or the USSR;
• home front worker;
• a person who has been exposed to radiation due to the Chernobyl disaster.

Some regions provide support to pensioners whose average income of all family members is significantly lower than the legislatively established subsistence minimum, and to those who have a disabled child in foster care. You can find out the conditions of a social program carried out in a particular region by contacting your local authorities. The state policy in the field of providing support to elderly citizens is implemented through the departments of social protection at the local level, where you should contact for questions regarding preferential health care.

How to get the service for free

Preferential dental prosthetics for labor veterans and other categories of pensioners is carried out under certain conditions. The fact that you have a pension certificate or a document on the assigned status does not entitle you to free treatment, due to the fact that the number of registered beneficiaries exceeds the financial capabilities of the budget. Free prosthetics are provided only for medical reasons, which are confirmed by a certificate issued by a state clinic.

Do not expect that a free dental service will be provided immediately after receiving the certificate. Preferential prosthetics is carried out on a first come, first served basis and in order to take a place in it, you need to prepare a whole package of documents. A complete list of papers that a pensioner should collect should be provided by employees of the department of social protection of the population. The algorithm of the procedure for obtaining coupons for queuing beneficiaries is as follows:

• obtaining confirmation of the need for prosthetics;
• preparation of photocopies of documents - a passport, a pension (preferential if available) certificate, a compulsory medical insurance policy;
• obtaining certificates on the composition of the family (bodies issuing certificates - a multifunctional center, a passport office, an association of homeowners assigned to a house, etc.);
• obtaining certificates of income of all family members (you can get it at the place of work or in the social protection authorities if the person is unemployed);
• drawing up an application in the department of social protection.

After all these stages, the employees of the local Administration department consider the submitted package of documents and decide on the possibility of granting benefits. The term for consideration is up to 30 calendar days. If the decision is positive, the pensioner receives a coupon indicating his serial number in the queue for free prosthetics. You will have to wait for the provision of dental services from 2 weeks to 6 months.

The nuances of the preferential queue

The priority distribution system is designed to first provide assistance to those categories of beneficiaries who need it most. On an unscheduled basis, the prosthetics service is provided to veterans and disabled people of the Second World War, heroes of Russia and the USSR. The remaining categories are allocated in order of priority after the extraordinary pensioners are served.

Prioritization occurs in situations where prosthetics is a life-saving measure for people not eligible for priority. The grounds for receiving priority care are the doctor's opinion on:

• the presence of malignant neoplasms with suspected oncological tumor localized in the maxillofacial region or the digestive system;
• trauma that caused the complete or significant loss of teeth;
• the need for surgical intervention in the gastrointestinal tract;
• pathological process localized in the hematopoietic organs.

Free types of services

After receiving the voucher, the beneficiary must go to the designated hospital to receive the service. During the first visit, the initial examination of the oral cavity takes place and the patient is consulted regarding the condition of his teeth, after which a service contract is concluded with an indication of the list of works required to restore the dentition. A pensioner who is eligible for preferential prosthetics can expect to receive the following services:

• manufacturing of prostheses, their fitting and installation;
• repair of the structure.

In addition to the installation of prostheses, the list of free services that dental clinics are required to provide free of charge to patients who have a medical insurance policy are:

• caries treatment;
• installation of seals;
• sanitation of the oral cavity;
• elimination of inflammation and pathologies of the mucous membrane;
• removal of tumors in the jaw region by surgery;
• elimination of dental deposits.

How is the procedure performed

During the initial examination, the dentist makes a preliminary list of the stages of the upcoming work, which depends on the condition of the dentition. The procedure for free dental prosthetics for retirees consists of several steps:

• removal of the remains of decayed teeth;
• treatment of inflammatory processes;
• elimination of damage to teeth;
• taking casts;
• selection of the color of teeth for prostheses (the patient can choose the shade himself);
• making a prosthesis;
• fitting;
• installation of a prosthesis.

What dentures are placed for free

Due to limited budgetary resources and a large number of beneficiaries in need of treatment, free prostheses are made from inexpensive materials. The construction is a removable system made of acrylic acid-based plastic. In the absence of teeth, the prosthesis is fixed on the jaw using a special gel and removed at night. Low-cost artificial teeth are strong and durable, but strongly absorb odors and moisture, so they must be cleaned regularly.

There are situations when it is possible to insert teeth for pensioners for free using more expensive dental materials. Such a need arises when the beneficiary has an allergy to plastic, the fact of which must be confirmed by an orthopedic dentist. If a patient has come to the clinic for preferential prostheses and provided a certificate of his allergy, he can be installed:

1. Hypoallergenic clasp prostheses are interconnected artificial ceramic crowns, which are attached to the teeth by means of metal locks.
2. Dentures made of nylon thermal paste are a soft gum pad that is attached using flexible clasps (hooks).

Prosthesis warranties

Dental prosthetics for pensioners is carried out free of charge on the terms of providing warranty service for installed prostheses. If the structure becomes unusable during the warranty period and its further use becomes impossible, the hospital that installed this prosthesis is obliged to make a free repair or replacement. The beneficiary will be able to count on a warranty replacement if it is proved that the breakdown was due to the fault of the dental staff, and not due to improper operation.

The duration of the warranty for prostheses is specified in the prosthetics benefit agreement concluded between the local government and the public hospital participating in the social assistance program. The warranty period ranges from 6 months to 1 year. The question of the reason for the failure of the structure is decided by the medical commission, and if the decision is made in favor of the patient, he has the right to count on an extraordinary and free service.

What is not included in the program

The state support program provides for the provision of the most necessary assistance to pensioners in the restoration of the dentition, so you should not count on the free installation of prostheses from expensive materials. If the beneficiary is worried about the aesthetic side of the issue, and he wants to install high-quality implants, he is given the opportunity to independently compensate for the difference in the cost of budgetary and expensive materials. Services subject to funding restrictions from budgetary funds include:

• production and installation of prostheses from cermets and ceramics;
• installation of an implant;
• manufacturing, prosthetics and repair of structures made of precious and other expensive materials;
• creation and repair of fixed orthodontic appliances designed to treat periodontal disease and prevent tooth enamel abrasion.

Denture tax deduction

In addition to free prosthetics, the state offers assistance to pensioners in the form of partial compensation for dental treatment. This exemption is called a tax deduction and represents a refund of 13% of the amount spent on the installation of prostheses. In order to receive compensation, it is not necessary to be served in public dentistry, because the tax deduction also applies to services provided in private clinics. The conditions for receiving a refund are:

• the total amount of prosthetics services offered for reimbursement should not exceed the total annual income of the pensioner's family members;
• the beneficiary must be officially employed or be a close relative (spouse, parent) of a working citizen.

To reimburse part of the amount spent, it is necessary to submit an application for the provision of benefits, confirmed by a medical opinion on the need for prosthetics and certificates from the pensioner's place of work. The amount of compensation in the amount of 13% of the cost of manufactured prostheses will be transferred to the current account after the end of the reporting tax period (year).

Compensation for dental prosthetics for non-working pensioners

If a pensioner is not officially employed, he also has the right to receive partial compensation for the provision of prosthetics services. To obtain compensation, it is necessary to draw up a contract for an employed close relative before paying for medical care. After drawing up the contract, you should contact the local authorities with a written application for the provision of a tax deduction and submit all the necessary documents.

After considering the submitted appeal, the employees of the social protection department notify the applicant of their decision. If the beneficiary has received approval for partial reimbursement of prosthetics, he can use the services of a dental clinic, paying for them at his own expense. After the end of the reporting tax period, the amount of the tax deduction compensation will be credited to the current account opened in the name of the relative of the pensioner specified in the contract.

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Free dental prosthetics for pensioners: preferential treatment queue

In old age, many people experience dental problems - complete or partial loss of teeth. Therefore, such persons in old age need to install dentures. However, this procedure requires quite large expenses, which is unbearable for an ordinary pensioner.

If funds are available in regional budgets, dental prosthetics for pensioners can be carried out either free of charge or for a lower fee.

Features of the federal program for preferential dental prosthetics for pensioners:

General points

The current federal regulations state that free dental prosthetics is available to retirees only if they have other reasons for receiving this benefit.

That is, if a pensioner is a military man, if he has an award of the highest category (Hero of Russia, USSR, Hero of Labor, Knight of the Order of Glory, etc.)

Normative acts and Federal Law No. 5 of 01/01/1997, Federal Law No. 76 of 05/27/1999, Federal Law No. 4301-1 of January 15, 1993 establish the categories of citizens and the procedure for obtaining such a free procedure as dental prosthetics.

The legislative act FZ No. 178 of 17.07.1999 provides for the possibility of free prosthetics, but for this there is one prerequisite - the region must have appropriate norms and financial resources for this.

Consequently, federal laws do not provide for free prosthetics for ordinary retirees.

You also need to understand that if the region provides for the possibility of prosthetics for free, the service is provided only in government agencies. This benefit does not apply to private companies.

In Moscow and St. Petersburg

The legal norms of Moscow and St. Petersburg for their retirees provide for the opportunity for ordinary retirees to receive dental prosthetics services free of charge.

However, only a non-working pensioner can apply for this right. If a given person has an employment contract, free prosthetics are not available for that person.

When determining the possibility of a non-working pensioner receiving this service, the amount of income he receives is also important. Only low-income pensioners can apply for the privilege.

By region

An ordinary pensioner can receive free prosthetics services in the region only if the authorities of the constituent entity of the federation have adopted this legislation, and they also have the financial means to carry out these services free of charge for the specified category of citizens.

The norms of federal laws establish only a list of categories of citizens who can expect to receive benefits. The laws of the subject concretize them and determine the categories to which services will be provided free of charge.

Attention! When solving this issue, the regions primarily provide benefits to participants in the Second World War, labor veterans. An ordinary pensioner can also send an application and get into the queue, but the service becomes available to him after his turn comes up.

However, he must skip all the high-priority ones. In addition, the legislation of the region, region, republic, etc. may establish that prosthetics will be only partially free of charge.

Categories of retirees who have received the right to free dental prosthetics

The legislation defines the following categories of elderly citizens who can expect to receive free prosthetics:

• Persons of the age related to the veterans of the Second World War.
• Persons of age who are invalids of the Second World War.
• Persons at the age of labor veterans.
• Persons of age who are rehabilitated victims of repression.
• Old age pensioners.
• Persons aged with disabilities group 1 and 2.
• Military pensioners.
• Persons of age who belong to the liquidators of the Chernobyl accident.
• Persons of age who applied for queuing before 2005.

At the same time, the norms stipulate that the right to obtain this benefit is primarily granted only to the first three categories. All other retirees can get this service if they wait their turn.

What is included in the free procedure?

The legislation establishes which dentures and other prosthetics services are made free of charge for pensioners:

• Prosthetics are carried out free of charge only in public hospitals.
• Simple materials are used for prosthetics, for example, acrylic. It is not possible to supply metal ceramics and prostheses made of precious metals free of charge.
• Free prosthetics includes only the cost of the prosthesis and its installation. If a pensioner needs an additional service, for example, a local operation, then it is carried out on a paid basis according to the established price list.
• The installed prosthesis has a one-year warranty. If it becomes unusable before the due date, then the cause of the breakdown is established by a commission. If this commission draws up an act that excludes the fault of the pensioner, then the prosthesis is subject to free repair as soon as possible.
• Free prosthetics are available for a pensioner once every five years.

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A pensioner can count on free treatment:

1. Caries.
2. Installation of a seal.
3. Sanitation of the oral cavity.
4. Surgical removal of the tumor.
5. Elimination of mucosal inflammation.
6. Removal of tartar.

What do you have to pay extra for?

If a pensioner needs the following services, then they can receive upon payment of a certain amount of money:

• Creation of dentures to prevent abrasion of teeth.
• Creation and installation of implants.
• Use in the treatment and prosthetics of orthodontic appliances for teeth straightening.
• Treatment and prevention of the oral cavity (for example, treatment of periodontitis).

Types of prostheses on a quota

Dental prosthetics for pensioners free of charge involves the installation of an inexpensive prosthesis, for example, made of acrylic. This prosthesis consists of removable contraction, which is attached to the gums with the help of a gel, which the pensioner puts on for the day and takes off at night.

These dentures are considered durable, but they can absorb moisture and food odors. These prostheses have a guarantee from six months to a year. If it breaks down during the specified period, it must be repaired free of charge.

Certain government agencies may offer the installation of cermets. However, this procedure will require the pensioner to pay a certain amount of funds to pay.

Most often, retirees pay extra for the difference in cost between the cost of cermet and acrylic prosthesis. That is, a discount is provided for cermets on the cost of an acrylic prosthesis.

How to get free prosthetics for a pensioner?

Where to go?

To queue up for free prosthetics, a pensioner needs to contact the local social security authority. In some regions, the operation for receiving documents is also carried out by the branches of the MFC.

Required documents

This kind of service is usually provided at the regional level, therefore, the required list of documents may differ in different regions of the country. But there are forms that are required to be presented in any situation.

This includes:

• Referral from an orthopedist with the indicated need to carry out dental prosthetics;
• A document to confirm the identity and place of registration;
• Pensioner's certificate;
• Mandatory health insurance policy of the established type;
• SNILS card.

Attention! In some cities, the provision of the service may only be available to retirees who do not work or have a small income. In these cases, it becomes necessary to provide a work book without a mark of employment, a certificate of income received, etc.

Priority distribution

Due to the fact that there are many who want to receive a free procedure, the service is provided according to the formed queue. At the same time, it is organized in such a way that first citizens who need it, or patients with merit, receive help, and then all the rest.

So, the priority in getting prosthetics is possessed by:

• WWII veterans and invalids;
• Persons under the age of 18 with a disability;
• Citizens with the awards of the Hero of the USSR or the Hero of Russia;
• Citizens who require prosthetics for medical reasons.

After that, a second preferential queue is formed, it includes:

• Citizens with disabilities due to general diseases;
• Labor veterans;
• Low-income citizens, pensioners, other types of beneficiaries.

Thus, first, services are provided to persons of the first order. If there are none, then the second stage is moving. In addition, persons for whom out-of-order prosthetics are required may periodically appear.

Can I sign up for the procedure out of turn?

The law establishes that a pensioner has the right to receive this service out of the general order, but for this there must be strict medical indications:

• Diseases of the circulatory system of the malignant type;
• Diseases of the gastrointestinal tract organs of the oncological type;
• Patients who have previously undergone a complex operation on the organs of the gastrointestinal tract;
• Diseases of the maxillofacial part of the oncological type;
• Loss of teeth after trauma, in whole or in part.

Dental services are always affordable, and quality services are even more expensive. Those to whom they are generally unbearable, the most in need of prosthetics are the retirees and the disabled. For them, government assistance is offered, which will partially or fully repay the cost of the prosthesis.

Compensation for dental prosthetics for a senior citizen is possible

Dental services in the 21st century keep teeth healthy until old age. If they deteriorate, you can put on a prosthesis, visually and physiologically no different from the original. The era of golden teeth, terrible drills, poor-quality fillings has already gone into oblivion. But the main disadvantage of all innovations is the price.

Most of the retirees simply cannot afford quality dentistry. The state offers such people an alternative, assistance or compensation in prosthetics. In this case, the pensioner has at least the hope of getting high-quality prosthetics, if, of course, he masters all the bureaucratic steps and becomes familiar with the rules.

Which pensioners are entitled to compensation for dental prosthetics in Moscow?

Each region has its own characteristics for the appointment of compensation for vulnerable groups of the population. In Moscow, a standard compensation scheme is established throughout the state. On her example, you can consider the whole process of obtaining this kind of assistance. First you need to figure out who is entitled to this service and where he can get it.

The main category of the population for which the state is ready to fully or partially compensate for prosthetics are low-income pensioners. That is, in order to qualify for help, you must have a low income comparable to the living wage and belong to the category that is supposed to help:

• war veterans;
• Chernobyl liquidators;
• old age pensioners;
• disabled people with disabilities.

Can't get help:

• unemployed able-bodied;
• those with a high average monthly income;
• non-working pensioners under 63 years of age.

That is, the state is ready to help the needy, and not everyone who wants it. Therefore, before proceeding with the registration of compensation for this item, it is worth understanding whether it can be obtained. There are several types of assistance and partial reimbursement of the cost of prosthetics for working citizens of the country.

Additional nuances when receiving compensation for dental prosthetics

It is the local social welfare authority that finalizes whether the applicant is eligible for assistance. In this case, several nuances should be taken into account:

• prosthetics are compensated only in state clinics;
• the prosthesis can only be obtained one at a time;
• the state will pay for the prosthesis of the established quality, for the best one will have to pay extra.

The state cannot force private organizations to provide free services to pensioners, so it is possible to get help only in budgetary institutions. At the same time, several private clinics in Moscow provide such services at a large discount to certain categories of citizens.

To get a denture, a pensioner goes through several steps: he goes to the social security and the clinic. In the polyclinic, the doctor conducts an examination and gives a conclusion that he needs a prosthesis and how much it will cost to manufacture. In the social security information, a pensioner is put in a queue and he waits for her to come up. Only those who clinically need them - cancer patients, people with jaw fractures or complete absence of teeth - receive prostheses without waiting in line.