Starting this year, for calculating insurance premiums for heads of organizations, a minimum monthly base equal to the minimum wage is applied. The Federal Tax Service of Russia has clarified that this base is subject to application regardless of:
Consequently, the organization has an obligation to pay insurance premiums even in cases where an employment contract has not been concluded with the manager and no salary has been paid to them.
In the event that the amount of wages paid to the manager for the month is below the minimum wage, insurance premiums are calculated based on the minimum base equal to the minimum wage. If the organization is not entitled to apply reduced rates, the minimum amount of insurance premiums for a full month is 8,127.9 rubles (27,093 rubles × 30%). If the manager performed work during an incomplete month, this base is subject to calculation in proportion to the number of calendar days of work.
When wages are paid in an amount exceeding the minimum wage, insurance premiums are calculated in the generally established manner – based on the actual amount of remuneration for the month.
Document: Information from the Federal Tax Service of Russia dated February 18, 2026.
- the existence of an employment contract;
- the actual conduct of activities by the organization;
- the length of the manager's work;
- the existence of employment relations with other employers.
Consequently, the organization has an obligation to pay insurance premiums even in cases where an employment contract has not been concluded with the manager and no salary has been paid to them.
In the event that the amount of wages paid to the manager for the month is below the minimum wage, insurance premiums are calculated based on the minimum base equal to the minimum wage. If the organization is not entitled to apply reduced rates, the minimum amount of insurance premiums for a full month is 8,127.9 rubles (27,093 rubles × 30%). If the manager performed work during an incomplete month, this base is subject to calculation in proportion to the number of calendar days of work.
When wages are paid in an amount exceeding the minimum wage, insurance premiums are calculated in the generally established manner – based on the actual amount of remuneration for the month.
Document: Information from the Federal Tax Service of Russia dated February 18, 2026.