Reduced social insurance contribution rates from 2026

The Russian government has approved a list of industries for which a single reduced social insurance contribution rate will apply from January 1, 2026, for small and medium-sized businesses. Decree of the Government of the Russian Federation No. 4125-r dated December 27, 2025, is published on the official internet portal for legal acts http://publication.pravo.gov.ru/document/0001202512290075?index=1

A reduced social insurance contribution rate of 15.0 percent may be applied by insurance contribution payers who operate in the following areas, among others:

– information technology;

– production of computers, electronic and optical products;

– production of machinery and equipment;

– provision of temporary accommodation;

– production of textiles and clothing;

– production of food products;

– scientific research and development;

– activities in the field of sports and education.