Overview

• The Federation Council urged the cabinet to assess results of the professional‑income tax regime and consider ending the experiment in 2026, two years earlier than scheduled.
• The same resolution calls for steps to prevent employers from disguising employment as self‑employment to reduce the personal income tax base.
• The government’s press office said no changes to the special regime are planned before 2028, keeping the 4% rate on income from individuals and 6% from legal entities and individual entrepreneurs.
• Prime Minister Mikhail Mishustin announced that starting January 1, 2026 self‑employed citizens may voluntarily join Social Fund insurance to qualify for paid sick leave by making monthly contributions.
• A government bill submitted to the State Duma outlines a 2026–2028 trial with monthly payments of 1,344 or 1,920 rubles for insurance sums of 35,000 or 50,000, benefit eligibility after six months, discounts for 18 or 24 months without claims, possible surcharges after large payouts, applications accepted until September 30, 2027, and an option for self‑employed entrepreneurs to choose the scheme.