Insurance premiums for the head have become mandatory

On january 1 2026, an important innovation came into force for all commercial companies: if payments to a sole executive, for example, a director, for a month turn out to be below the federal minimum wage, then insurance premiums must be calculated from a minimum monthly basis, even if he does not perform labor functions during his term of office, an employment contract has not been concluded with him and (or) no salary is accrued. The minimum base for calculating insurance premiums is assumed to be equal to the minimum wage, which in 2026 is 27 093 rubles.

If the director, for example, works on a voluntary basis, insurance premiums for him should be counted from at least 27 093 rubles. Thus, the minimum amount of insurance premiums from the director's salary will be 8 127,9 rubles per month (30% of the minimum wage).

Contributions are transferred by payment to the single tax payment no later than the 28th of the following month. Before the payment of contributions for the first and second months of the quarter, a notification of the payment amount is submitted. Reporting on contributions at a single rate is submitted to the tax inspectorate: calculation of insurance premiums – quarterly no later than the 25th of the month following the reporting quarter, personalized information - for the first and second months of the quarter.

The Federal tax service has also provided clarifications on the following situations:

- if one person is the head of several companies at once, each of them is obliged to apply this minimum base;

- if the organization's charter provides for several sole executive bodies, then the minimum wage is applied separately to payments for each of them.

The new procedure is aimed at forming the pension rights of managers in full, since the individual pension coefficient directly depends on the amount of accrued insurance premiums.

What should companies that do not operate and do not plan to do so do? Simplified liquidation is available for small and medium-sized businesses. To use the simplified procedure, an organization must meet a number of conditions: to be a member of the register of small and medium-sized enterprises, not to be a VAT payer, not to have false data in the Unified state register of legal entities and arrears in taxes and fees, as well as not to own real estate and transport. It is enough to send an application to the tax inspectorate on the form P19001, which can be filled out and submitted online through the service «State online-business registration». If within three months from the date of publication by the registering authority of the decision on the upcoming exclusion in the journal «Bulletin of state registration» there are no objections from creditors, the legal entity is excluded from the Unified state register of legal entities.

If it is impossible to liquidate in a simplified manner, liquidation is carried out in accordance with the provisions of articles 61-64 of the Civil code of the Russian Federation and other regulatory acts. The procedure for state registration of a legal entity in connection with its liquidation is established by chapter VII of Federal law № 129-FL. In this case, the liquidation of a legal entity is carried out in several stages. Detailed information is available on the website of the Federal tax service of Russia in the service «State online-business registration».