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Russia Moves Voluntary Sick-Leave Pilot for Self-Employed as Upper House Urges 2026 End to Tax Regime

Legislators now take up a cabinet bill detailing optional contributions for paid sick leave from January 2026.

Overview

  • Federation Council urged the government to analyze results of the self-employment tax experiment and consider finishing it in 2026, also seeking safeguards against disguising employment as self-employment to understate taxes.
  • The government said no changes to the preferential tax for self-employed are planned before the experiment’s scheduled end in 2028, a stance Minister Maxim Reshetnikov previously called principled.
  • Prime Minister Mikhail Mishustin announced that self-employed workers could opt into temporary disability coverage starting January 1, 2026, enabling paid sick leave if they pay monthly contributions.
  • The submitted bill outlines two insurance sums of 35,000 or 50,000 rubles with monthly payments of 1,344 or 1,920 rubles, a six‑month qualifying period, discounts for long no-claim periods, and application availability through September 30, 2027.
  • Platform Console estimated that canceling the regime could push up to 40% of participants back into the shadow economy, with exposure in delivery, HoReCa, retail, and personal services.