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 month is less than the federal minimum wage, the base for calculating contributions is assumed to be equal to the minimum wage.
At the same time, the amount of the actual salary does not matter. The obligation to charge insurance premiums arises:
- at any director’s rate (including 0.25; 0.5; part-time)
- with wages below the minimum wage;
- if there are no charges at all;
- regardless of the existence of an employment contract, including if the director acts on the basis of a decision of the company’s participants.
Thus, insurance premiums are not linked to payments, but to the very fact of fulfilling the powers of the EIO.
Incomplete month of term of office
If the director performed the functions of the EIO for more than a full calendar month (for example, when appointing or terminating his powers during a month), the minimum base for calculating insurance premiums is determined in proportion to the number of calendar days during which the organization was managed.
Leave without pay: no exemption
Business traditionally pays special attention to the issue of placing the CEO on leave without pay.
Previously, in practice, this mechanism was often considered as a way to avoid accrual of insurance premiums in the absence of payments. However, this position has not been supported by the tax authorities since 2026.
The Federal Tax Service publicly indicates in its official telegram channel that:
“The provisions of Federal Law No. 425-FZ of 11/28/2025 do not provide for exceptions for the payment of insurance premiums in respect of an individual who is the sole executive body of a commercial organization.”1
Consequently, the director’s being on leave without pay does not in itself exempt the organization from the obligation to charge insurance premiums from the minimum wage if the person continues to legally remain an EIO.
The key criterion for the purposes of insurance premiums is the status of the EIO, and not the fact of accrual or non-deduction of wages.
APOS: an exception to the general rule
The application of the automated simplified taxation system (APOS) should be considered separately.
This regime was initially built on a different model of tax administration. Within the framework of the Insurance Policy, insurance premiums for payments to individuals are not accrued or paid by the employer, as they have been replaced by a special tax mechanism.
In this regard, the obligation to charge insurance premiums from the minimum wage in relation to the CEO does not arise when applying the insurance policy, regardless of:
- presence or absence of employees;
- the amount of payments to the director;
- the status of the director as the sole participant of the company.
Who is affected by the new norm
The rule in question applies exclusively to commercial organizations.
Non-profit organizations are not formally included in this construction, however, in each specific case, the issue of payments to the head requires a separate legal analysis, taking into account the nature of the NGO’s activities.
Practical implications for business
The introduction of a new norm means for companies:
- mandatory accrual of insurance premiums for the director even in the absence of a salary;
- the reflection of such amounts in the calculation of insurance premiums;
- increasing the fixed tax burden;
- increased attention of the Federal Tax Service to companies with “zero” directors.
In fact, the government is finally abandoning the concept of formal business management without tax consequences.
Conclusion
Since 2026, the status of director general in a commercial organization automatically entails the obligation to pay insurance premiums not lower than the minimum wage, with the exception of the application of the ABS regime.
It is already advisable for businesses to assess the financial consequences of the changes, review personnel and tax models, and take into account that the formal approach to the status of an EIO no longer works.
The tax reform continues its course towards whitewashing the economy, and the role of the head in this system is becoming key not only administratively, but also fiscally.
1 Position of the Federal Tax Service of Russia, published in the official telegram channel of the department.
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