Insurance premiums with minimum wage for directors from 2026: what a business should consider
On January 1, 2026, one of the most significant norms of tax reform comes into force in Russia — the obligation to charge insurance premiums from an amount not lower than the federal minimum wage in respect of the sole executive body (EIO) of a commercial organization. In practice, the changes primarily affect the general directors of limited liability companies. The new rule is aimed at eliminating the previously widespread practice in which the head of the company did not formally receive income or received minimal payments, despite the actual management of the business. Assessment of contributions — regardless of the rate and payments Since 2026, a special rule has been in effect for the purposes of calculating insurance premiums.: if the amount of payments to the director for a…