New rules on payment of insurance contributions from salaries of directors of Russian commercial organizations

From 2026 a monthly minimum basis for insurance contributions equals to one Statutory Minimum Wage (SMW), for directors of commercial organizations, regardless of whether there are employees, an employment contract or actual money transfers.  

If the amount of payments to the director per month is less than the SMW, then the SMW shall be the basis for calculating the contributions. If the amount of payments is higher than the SMW, then the contributions are to be calculated based on the amount of the actual payments per month.    

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