What corporate DMS is

DMS (dobrovolnoye meditsinskoye strakhovaniye) is voluntary health insurance. In the corporate version, the employer pays the premium to an insurance company and employees receive medical care at clinics under the insurance programme. An employee sees a doctor using the policy, the clinic bills the insurer, and the insurer's medical help desk arranges appointments and approves services.

DMS supplements rather than replaces compulsory medical insurance, OMS (Federal Law 326-FZ): the employee keeps the OMS policy, and free state-funded care under it remains available regardless of DMS.

What programmes include

  • Outpatient care — doctor visits, diagnostics, tests, procedures.
  • Home visits by a doctor.
  • Emergency and urgent care.
  • Emergency and planned hospitalisation.
  • Dentistry — emergency or full, as an option.
  • Telemedicine — remote consultations.
  • Optional extras — vaccinations, preventive check-ups, rehabilitation, pregnancy care, medical cover abroad on business trips.

You can set up several programmes for different groups — for example, an extended one for managers and a basic one for other staff. Family members are often added at the employee's expense at the corporate rate.

Why it matters for business

  • Attracting and retaining staff: DMS is one of the most sought-after elements of a benefits package.
  • Faster care and less time off work.
  • Prevention and early detection of illness.
  • Tax efficiency compared with paying for treatment directly.

Taxes

If the conditions of the Russian Tax Code are met, corporate DMS is more efficient than a direct cash supplement:

  • Corporate profit tax — DMS premiums for employees are included in labour costs up to 6% of total labour costs, provided the contract is concluded for at least one year with a licensed insurer (clause 16 of Article 255 of the Tax Code).
  • Social insurance contributions — employer payments under DMS contracts concluded for at least one year are exempt from insurance contributions (Article 422 of the Tax Code).
  • Personal income tax — the employer's DMS premiums are not included in the employee's income (Article 213 of the Tax Code).

Check the conditions for applying these benefits with your accountant against the current version of the Tax Code and Ministry of Finance guidance.

DMS for foreign employees

Legislation on the legal status of foreign citizens (115-FZ) requires the employer or the foreign national to hold a DMS policy or a contract with a medical organisation for certain categories of migrant workers, including when obtaining a work patent. Citizens of Eurasian Economic Union (EAEU) states are entitled to care under OMS if the employer pays insurance contributions for them. Requirements for the minimum programme for migrants are set by regulations — check their current wording.

What drives the cost

  • Programme content: dentistry, hospitalisation and home visits have a marked effect on price.
  • Clinic level: national chains, private premium clinics, departmental hospitals.
  • Region and number of branches.
  • Headcount, age and gender of employees, ratio of office to production staff.
  • Loss ratio in past periods — on renewal the insurer reviews the rate.

How to choose an insurer

  • Check the Bank of Russia licence for DMS and the clinic network in the cities you need.
  • Assess the medical help desk: speed of booking, an app, a personal account.
  • Find out which diagnoses and services are excluded and how per-risk limits work.
  • Compare companies in the insurer directory; for individuals there is a separate DMS section.

How to launch DMS in your company

  1. Define the goals and budget: retaining key specialists, caring for the health of the whole team or meeting requirements for foreign workers.
  2. Collect data: a list of employees with dates of birth, work locations, clinic preferences.
  3. Request offers from several insurers on identical terms so they can be compared.
  4. Agree the programmes and the procedure for adding new employees during the year.
  5. Give employees a short briefing: how to book a doctor, what the programme includes, whom to contact if there is a problem.

How to use the policy and resolve disputes

  1. The employee contacts the insurer's help desk or a programme clinic with the policy.
  2. Planned services, such as hospitalisation, require a letter of guarantee from the insurer.
  3. If a clinic refuses or bills the employee, the matter goes through the help desk and HR and, if necessary, a written claim to the insurer.

Common mistakes

  • Choosing on price alone without checking clinics near work and home.
  • Not explaining to employees how to use the policy.
  • A contract shorter than a year — tax benefits are lost.
  • Expecting DMS to cover treatment of chronic conditions — usually only flare-ups are covered.

Related types: employee accident insurance, critical illness. To compare programmes from several insurers, send a request to Polis Re specialists.