Changes in the procedure for calculating and paying insurance premiums from 2026: legal and accounting implications for businesses and private practice

Starting in 2026, the system for calculating and paying insurance premiums will undergo significant changes, affecting both commercial organizations and individuals engaged in entrepreneurial or other professional activities. These adjustments are aimed at clarifying the basis for calculating premiums, redistributing the tax burden among specific categories of taxpayers, and strengthening the role of minimum social guarantees and targeted support measures.

For practicing lawyers, accountants, and financial advisors, these changes are fundamental, as they affect personnel decisions, compensation structures, tax planning, and the calculation of liabilities at the end of reporting periods. In some cases, the new rules require a revision of established approaches to payroll, compensation processing, and income accounting.

Strengthening the link between insurance premiums and minimum social standards

One of the key innovations is the obligation for certain categories of organizations to assess additional insurance contributions based on the minimum wage in situations where the actual compensation paid to the manager falls below the established minimum. Thus, the legislator enshrines the priority of the social standard over contractual terms if the latter result in a reduction in the base for insurance contributions.

In practical terms, this means that formally establishing reduced compensation for management no longer allows for a reduction in the insurance burden. Even with internal corporate agreements, the contribution base will be adjusted to the minimum level.

For business, this entails the need to:

• revision of the executive remuneration policy;
• assessment of the consequences of additional charges during audits;
• adjustments to wage fund budgets;
• strengthening internal control over the calculation of insurance liabilities.

Expansion of the list of non-taxable targeted expenses

Starting in 2026, the approach to exempting certain compensation payments from insurance contributions will be clarified. Specifically, actual and documented expenses related to ensuring mandatory conditions for employees’ stay abroad on business trips will be excluded from the exemption.

This approach reflects a general trend toward more precisely distinguishing between employee income and compensation payments that do not generate economic benefit. For employers, this reduces the risk of disputes, provided that expenses are properly documented and transparently linked to the purpose of the business trip.

In practice, the following are of particular importance:

• availability of primary documents;
• compliance of expenses with official purposes;
• no signs of hidden reward;
• correct reflection of payments in accounting registers.

Adjustment of the base for additional insurance contributions for self-employed categories

Significant changes affect the procedure for determining the income base for calculating the additional 1% insurance premium on income exceeding the established threshold. The new rules clarify which expenses may reduce income when calculating this indicator, depending on the applicable tax regime.

As a result, the legislator eliminates some of the uncertainty that previously arose when comparing the tax base and the base for insurance premiums. However, at the same time, the importance of accurately recording expenses and documenting them increases.

In summary, the changes suggest that:

• when using special tax regimes, income may be reduced by economically justified expenses;
• the insurance premiums themselves are excluded from the calculation;
• a uniform approach is applied to income from all types of activities;
• restrictions related to the maximum values of the base remain in place.

For consultants, this means the need for closer integration of tax and insurance accounting when supporting clients.

Payment of insurance premiums when combining several types of activities

The clarification of the rules for individuals engaged in multiple professional activities deserves special attention. Starting in 2026, the principle of summing up income across all such activities will be established for the purposes of determining the obligation to pay additional insurance premiums.

At the same time, a differentiation is introduced in the procedure for paying fixed and variable elements of insurance obligations depending on the overall level of income for the billing period.

In practical terms this means:

• the impossibility of “splitting” income to reduce the burden;
• the need for consolidated accounting of all receipts;
• growing importance of annual financial planning;
• increasing requirements for internal reporting.

The changes also affect taxpayers using experimental and automated tax regimes. For these entities, a special procedure for paying insurance premiums has been established, eliminating fixed payments but maintaining the obligation to make additional contributions when the income threshold is exceeded.

This approach reflects a desire to simplify administration for small businesses while maintaining a basic level of social protection.

Reduced insurance premium rates will remain, but their application will be more targeted. Benefits are granted subject to compliance not only with small or medium-sized business status but also with industry-specific criteria established for priority areas. For businesses, this means that formal compliance with revenue or headcount criteria may not be sufficient—an analysis of the core business and its compliance with established parameters is required.

A separate set of changes includes an increase in insurance premium rates for companies operating in the information technology sector. While special conditions remain in place, the increase in the rate within the maximum base reflects a shift in the balance between industry incentives and the state’s fiscal interests.

For such companies, this may entail:

• increase in the total burden on the wage fund;
• revision of personnel motivation models;
• optimization of the structure of compensation packages;
• increased attention to staffing planning.

Along with the tightening of certain rules, the tax-exempt limits for socially oriented payments are being expanded. The increased thresholds for certain types of financial assistance demonstrate the continued social focus of the insurance contribution system.

For employers, this opens up additional opportunities to support employees without increasing their insurance burden, provided that payments are properly processed.

The 2026 amendments will create a more complex, yet more structured, system of insurance contributions. Legislators are consistently reducing the scope for formally reducing the base, strengthening controls over income, and simultaneously expanding the list of socially significant exceptions.

The key trends can be summarized as follows:

• strengthening the role of minimum social standards;
• convergence of tax and insurance accounting;
• the growing importance of transparency and documentary evidence;
• targeted preservation of benefits while simultaneously expanding the base;
• increasing requirements for financial planning.

In these circumstances, comprehensive legal and accounting support is increasingly important for businesses and professionals. Errors in payment classification or tax base determination can lead not only to additional assessments but also to systemic risks during audits and disputes with regulatory authorities.