WAGES AND INSURANCE CONTRIBUTIONS IN 2026: KEY CHANGES

Abstract

The article analyzes the key changes in the insurance premium system and related aspects of payroll calculation, which come into force on January 1, 2026, in accordance with Federal Law No. 425-FZ of November 28, 2025: new rules for calculating insurance premiums for heads of organizations, revision of the tariff policy for various categories of payers, indexation of the maximum base and the minimum wage, as well as reporting requirements. The objective of the study is to comprehensively analyze the key changes in the legislation on insurance premiums and wages, coming into force in 2026, assess their economic consequences and develop scientific and practical recommendations for economic entities and regulatory authorities. To achieve this goal, it is necessary to solve the following tasks: systematize changes in the procedure for calculating insurance premiums from payments to the sole executive bodies of commercial organizations; analyze the evolution of the tariff grid of insurance premiums for various categories of payers, including small and medium-sized businesses (SMEs), IT companies and organizations in priority industries; To study the impact of minimum wage indexation and the maximum base on the calculation of mandatory payments; to evaluate changes in reporting and documentation requirements; and to formulate conclusions and proposals for minimizing the risks associated with the application of the new legislation. An assessment of the economic consequences of the changes and their impact on the financial burden of organizations is provided, and practical recommendations for accounting and HR management are offered.