Changes in Social Expense Reimbursement Regulations

The State Revenue Committee reminds that individuals who submit income declarations and pay income tax can receive reimbursement for the social, educational, and healthcare expenses incurred for themselves and their family members in the reporting year.

What changes have been made to the reimbursement regulations for social expenses starting from May 1, 2025?

If the payment for a social expense has been made by another person but with the declarant's funds, the declarant can receive reimbursement, provided they present documentation proving that the payment was made from their means. It is important to note that this reimbursement is applicable if the social expense was incurred between January 1, 2024, and June 1, 2025.

Additionally, it should be noted that starting from June 1, 2025, an individual can receive reimbursement for a social expense only if the expense was incurred directly by them and not on their behalf.

Another change is that community non-profit organizations can issue accounting documents on behalf of communities for educational services they provide as per the communities' order.

If an employer has purchased a health insurance package for an employee or their family and the employee has received reimbursement for the insurance premium, the employee is eligible to receive reimbursement for the social expense corresponding to the amount they provided. It's crucial to know that in this case, the employer provides a document to the insurance company concerning the reimbursement received from the employee for the insurance premium, based on which the company issues an accounting document in the employer's name, noting the declarant's information as the entity that incurred the social expense.

Additionally, workers from organizations providing free and preferential medical assistance and service guaranteed by the state (according to point 1 of the Armenian Government's decision No. 375-N of March 27, 2014) can also benefit from social expense reimbursements, but only for the cost of acquiring an insurance package for family members who are not identified as beneficiaries of the social package.

Like beneficiaries of the social package, workers from organizations providing free and preferential medical assistance also can claim reimbursements for dental services on behalf of themselves and/or their family members. For more details, see the informational video.