The Federal Tax Service has prepared amendments to the calculation form for insurance premiums. The draft of the relevant order has been published on a single portal for posting draft regulations.
We remind you that the current form of calculation for insurance premiums was approved by Order No. ED-7-11/878@ dated 09/29/2022 (as amended on 09/13/2024).
However, Federal laws No. 362-FZ of 10/29/2024 and No. 399-FZ of 11/23/2024 amended and supplemented Article 427 of the Tax Code of the Russian Federation. Thus, the provisions of subparagraph 10 of paragraph 1, paragraph 2.4 of Article 427 of the Tax Code of the Russian Federation establish for organizations that have received the status of a participant in the Military Innovation Technopolis Era of the Ministry of Defense of the Russian Federation a single reduced insurance premium rate of 15% in respect of payments exceeding the minimum wage.
Federal Law No. 425-FZ of 11/28/2025 also amended Article 427 of the Tax Code of the Russian Federation, which changed the procedure for applying preferential insurance premium rates for representatives of small and medium-sized businesses.
Starting in 2026, only enterprises in certain industries, the list of which will be approved by the Government of the Russian Federation (paragraph 13.3 of Article 427 of the Tax Code of the Russian Federation), will be able to apply a reduced insurance premium rate of 15% for a portion of payments in favor of each employee exceeding one and a half times the minimum wage. The same tariff can be applied by enterprises engaged in the provision of food (including beverages) and the average number of employees exceeding 250 people (paragraph 13.1 of Article 427 of the Tax Code of the Russian Federation). Representatives of SMEs in the manufacturing sector (paragraph 13.2 of Article 427 of the Tax Code of the Russian Federation) retained a single reduced insurance premium rate of 7.6% in respect of payments exceeding 1.5 minimum wage (paragraph 2.5 of Article 427 of the Tax Code of the Russian Federation).
In this regard, the Federal Tax Service has prepared amendments to the current form of the Unified Calculation of insurance Premiums. In particular, the new version sets out Appendix 3.1. Calculation of compliance with the conditions for the application of a single reduced tariff of insurance premiums by payers specified in paragraph 13.2 or paragraph 13.3 of Article 427 of the Tax Code of the Russian Federation to Section 1 (sheet with barcode "16207127").
At the same time, changes have been prepared to the procedure for filling out the insurance premium calculation form. In particular, new category codes of the insured person are being introduced.:
- PV - individuals whose insurance premiums are calculated from payments and remuneration by payers of insurance premiums recognized as small or medium-sized businesses whose main activity is one of the types of activities on the list approved by the Government of the Russian Federation (with respect to the part of payments exceeding one and a half times the minimum wage);
- THOSE are individuals whose insurance premiums are calculated from payments and remuneration by payers who have received the status of participants in the Military Innovation Technopolis Era of the Ministry of Defense of the Russian Federation (in respect of part of payments exceeding one and a half times the minimum wage);
- VZHTH — persons insured in the compulsory pension insurance system from among foreign citizens or stateless persons temporarily residing in the territory of the Russian Federation, as well as foreign citizens or stateless persons temporarily staying in the territory of the Russian Federation who have been granted temporary asylum in accordance with the Law on Refugees (dated 02/19/1993 No. 4528-1) with payments and remuneration calculated insurance premiums paid by taxpayers who have received the status of participants in the Military Innovation Technopolis Era of the Ministry of Defense of the Russian Federation (in respect of part of payments exceeding one and a half times the minimum wage);
- Military Industrial Complex — foreign citizens or stateless persons (with the exception of highly qualified specialists) temporarily residing in the territory of the Russian Federation, from whose payments and remuneration insurance premiums are calculated by payers who have received the status of participants in the Military Innovation Technopolis Era of the Ministry of Defense of the Russian Federation (in respect of part of payments exceeding one and a half times the minimum wage);
- VZHPV - insured persons from among foreign citizens or stateless persons temporarily residing in the territory of the Russian Federation, as well as foreign citizens or stateless persons temporarily staying in the territory of the Russian Federation who have been granted temporary asylum, with payments and remuneration calculated by small or medium-sized businesses whose main activity is one of the types of activities according to the list approved by the Government of the Russian Federation (in respect of the part of payments exceeding one and a half times the minimum wage);
- VPPV - foreign citizens or stateless persons (with the exception of highly qualified specialists) temporarily residing in the territory of the Russian Federation, with payments and remuneration for which insurance premiums are calculated by small or medium-sized businesses whose main activity is one of the types of activities approved by the Government of the Russian Federation (in respect of part of payments exceeding one and a half times the minimum wage).
The codes for periods of exemption from payment of insurance premiums" will now become 01, 02, 03, 04, 05, 06 instead of 1, 2, 3, 4, 5 and 6.
In addition, the format for submitting the calculation of insurance premiums in electronic form has been updated." Make changes in accordance with Appendix No. 3 to this order.
The updated form of calculation of insurance premiums and the corresponding electronic format are expected to be applied from the reporting period for the first quarter of 2026.
Please note that this press release is based on materials provided by the company. AK&M Information Agency shall not be held liable for its contents, nor for the legal and other consequences of its publication.
