{"id":11582,"date":"2026-10-27T14:50:29","date_gmt":"2026-10-27T12:50:29","guid":{"rendered":"https:\/\/ollerbrokers.com\/?p=11582"},"modified":"2026-10-27T14:50:29","modified_gmt":"2026-10-27T12:50:29","slug":"asseguranca-salut-empleats-exempcio-500-euros","status":"publish","type":"post","link":"https:\/\/ollerbrokers.com\/ca\/asseguranca-salut-empleats-exempcio-500-euros\/","title":{"rendered":"Asseguran\u00e7a de salut per a empleats: com funciona l\u2019exempci\u00f3 de 500 euros"},"content":{"rendered":"<style>#page-container .obb{font-size:17px;line-height:1.75;color:#33333a}#page-container .obb h2{font-family:Archivo,sans-serif!important;font-size:25px!important;line-height:1.3!important;font-weight:700!important;color:#16161a!important;letter-spacing:-.01em;margin:44px 0 14px!important;padding:0 0 0 16px!important;border-left:4px solid #9b1f2e}#page-container .obb h3{font-family:Archivo,sans-serif!important;font-size:18px!important;line-height:1.4!important;font-weight:700!important;color:#16161a!important;margin:0 0 6px!important;padding:18px 0 0!important;border-top:1px solid #e6e2de}#page-container .obb p{font-weight:400!important;font-size:17px!important;line-height:1.75!important;margin:0 0 16px;padding:0}#page-container .obb li{font-weight:400!important;font-size:17px!important;line-height:1.65!important;margin:0 0 6px}#page-container .obb p:empty{display:none}#page-container .obb .obb-sum{background:#f6f4f2;border-left:4px solid #9b1f2e;padding:20px 24px 12px;margin:26px 0 8px}#page-container .obb .obb-lbl{font-size:13px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:#9b1f2e;margin-bottom:8px}#page-container .obb .obb-sum li{font-size:16px!important}#page-container .obb .obb-cta{background:#16161a;padding:30px 32px;margin:40px 0 10px}#page-container .obb .obb-ct{font-size:22px;line-height:1.3;font-weight:700;color:#fff;margin-bottom:8px}#page-container .obb .obb-cta p{color:#d8d6d3!important;margin:0 0 18px}#page-container .obb .obb-cta a.obb-btn{display:inline-block;background:#9b1f2e;color:#fff!important;padding:11px 26px;font-weight:600;font-size:16px;text-decoration:none}#page-container .obb h2.obb-src{font-size:18px!important;border-left:0;padding:0!important;color:#6b6b72!important;margin-top:48px!important}#page-container .obb h2.obb-src+ul li,#page-container .obb h2.obb-src+ul a{font-size:14px!important;color:#6b6b72}<\/style>\n<div class=\"obb\">\n<p>L\u2019asseguran\u00e7a de salut \u00e9s un dels beneficis socials m\u00e9s habituals a les empreses. A m\u00e9s, t\u00e9 un avantatge fiscal que moltes empreses no aprofiten del tot.<\/p>\n<div class=\"obb-sum\">\n<div class=\"obb-lbl\">En resum<\/div>\n<ul>\n<li>Fins a 500 \u20ac l\u2019any per persona no tributen com a retribuci\u00f3 en esp\u00e8cie (1.500 \u20ac amb discapacitat).<\/li>\n<li>El l\u00edmit s\u2019aplica al treballador, al seu c\u00f2njuge i als seus descendents, cadascun per separat.<\/li>\n<li>Nom\u00e9s tributa la part de la prima que supera el l\u00edmit.<\/li>\n<\/ul>\n<\/div>\n<h2>Qu\u00e8 diu la llei<\/h2>\n<p>L\u2019<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a42\" target=\"_blank\" rel=\"noopener\">article 42 de la Llei de l\u2019IRPF<\/a> estableix que les primes que paga l\u2019empresa per una asseguran\u00e7a de malaltia no s\u00f3n retribuci\u00f3 en esp\u00e8cie fins a 500 euros l\u2019any per persona. El l\u00edmit puja a 1.500 euros per a persones amb discapacitat.<\/p>\n<h2>A qui arriba<\/h2>\n<p>El l\u00edmit s\u2019aplica al treballador i tamb\u00e9 al seu c\u00f2njuge i als seus descendents, cadascun amb el seu propi l\u00edmit. Una fam\u00edlia de quatre pot quedar exempta fins a 2.000 euros l\u2019any.<\/p>\n<h2>Qu\u00e8 passa si la prima supera el l\u00edmit<\/h2>\n<p>Nom\u00e9s tributa l\u2019exc\u00e9s. Si la prima d\u2019un empleat \u00e9s de 650 euros, els 150 euros que passen del l\u00edmit s\u00f3n retribuci\u00f3 en esp\u00e8cie.<\/p>\n<h2>Quadre m\u00e8dic o reemborsament<\/h2>\n<p>Amb quadre m\u00e8dic s\u2019utilitzen els metges concertats per l\u2019asseguradora. Amb reemborsament tamb\u00e9 es pot anar a altres metges i recuperar part del que s\u2019ha pagat. El reemborsament \u00e9s m\u00e9s car i conv\u00e9 valorar si l\u2019equip el far\u00e0 servir.<\/p>\n<h2>Qu\u00e8 cal revisar abans de contractar<\/h2>\n<ul>\n<li>Si l\u2019asseguran\u00e7a ser\u00e0 per a tota la plantilla o per a col\u00b7lectius concrets.<\/li>\n<li>Si s\u2019hi inclouen les fam\u00edlies i qui paga la seva part.<\/li>\n<li>Copagaments i car\u00e8ncies: qu\u00e8 paga l\u2019empleat en cada \u00fas i des de quan t\u00e9 cobertura.<\/li>\n<\/ul>\n<h2>Com es pot oferir<\/h2>\n<p>L\u2019empresa pot pagar l\u2019asseguran\u00e7a com a benefici social o incloure-la en un pla de retribuci\u00f3 flexible, en qu\u00e8 l\u2019empleat destina part del seu salari a la prima. En tots dos casos s\u2019aplica el mateix l\u00edmit exempt.<\/p>\n<h2>Quins avantatges t\u00e9 per a l\u2019empresa<\/h2>\n<ul>\n<li>\u00c9s un benefici molt valorat per la plantilla i ajuda a atreure i retenir talent.<\/li>\n<li>Una p\u00f2lissa col\u00b7lectiva sol tenir millors condicions que la suma de p\u00f2lisses individuals.<\/li>\n<li>Permet decidir a quins col\u00b7lectius s\u2019ofereix i si s\u2019hi inclouen les fam\u00edlies.<\/li>\n<\/ul>\n<p>M\u00e9s informaci\u00f3 a la nostra p\u00e0gina d\u2019<a href=\"https:\/\/ollerbrokers.com\/ca\/assegurances-empreses\/personals\/asseguranca-de-salut\/\">asseguran\u00e7a de salut<\/a>.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>S\u2019hi poden incloure els fills de l\u2019empleat?<\/h3>\n<p>S\u00ed. El l\u00edmit de 500 \u20ac s\u2019aplica tamb\u00e9 als descendents, cadascun amb el seu propi l\u00edmit.<\/p>\n<h3>Qu\u00e8 passa amb la part que supera els 500 \u20ac?<\/h3>\n<p>Aquest exc\u00e9s es considera retribuci\u00f3 en esp\u00e8cie i tributa a l\u2019IRPF de l\u2019empleat.<\/p>\n<h3>Cal oferir-lo a tota la plantilla?<\/h3>\n<p>No. L\u2019empresa pot decidir a quins col\u00b7lectius l\u2019ofereix.<\/p>\n<div class=\"obb-cta\">\n<div class=\"obb-ct\">Vols oferir una asseguran\u00e7a de salut al teu equip?<\/div>\n<p>Comparem opcions de diverses asseguradores i t\u2019ajudem a dissenyar la p\u00f2lissa col\u00b7lectiva.<\/p>\n<p><a class=\"obb-btn\" href=\"https:\/\/ollerbrokers.com\/ca\/contacte\/\">Parlem-ne<\/a><\/div>\n<h2 class=\"obb-src\">Fonts<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a42\" target=\"_blank\" rel=\"noopener\">Llei 35\/2006 de l\u2019IRPF, article 42<\/a><\/li>\n<\/ul>\n<\/div>\n<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>Si l\u2019empresa paga l\u2019asseguran\u00e7a de salut del seu equip, no tributa com a retribuci\u00f3 en esp\u00e8cie fins a 500 \u20ac per persona i any. T\u2019expliquem com funciona.<\/p>\n","protected":false},"author":6,"featured_media":11702,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[56],"tags":[],"class_list":["post-11582","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-beneficis-empleats"],"_links":{"self":[{"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/posts\/11582","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/comments?post=11582"}],"version-history":[{"count":5,"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/posts\/11582\/revisions"}],"predecessor-version":[{"id":12230,"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/posts\/11582\/revisions\/12230"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/media\/11702"}],"wp:attachment":[{"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/media?parent=11582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/categories?post=11582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ollerbrokers.com\/ca\/wp-json\/wp\/v2\/tags?post=11582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}