Designed by Tirachardz
From July 1, 2026, amendments to the legislation on industrial accident insurance, personalized record-keeping, and temporary disability insurance come into force. The new rules apply to all employers paying wages and remuneration under civil law contracts (GPC). We analyze the key changes so you can adjust your internal processes in time and avoid risks.
What Changes from July 1, 2026
1. Compensation for remote employees is exempt from injury insurance contributions
The list of payments not subject to injury insurance contributions has been expanded. Compensation to remote employees for expenses related to the use of their personal or leased property is exempt from contributions up to 35 rubles per working day (or the amount of documented expenses). The amount of compensation is determined by a collective agreement, contract, or local regulation.
2. Penalties are limited to the amount of arrears
If the amount of arrears and penalties does not exceed 500 rubles, the payment demand is sent within three months from the date the arrears are identified for that reporting period.
3. Simplified interaction with the Social Fund for separate subdivisions
Organizations are no longer required to report to the Social Fund on separate subdivisions (registration, closure, name or address changes, closure of bank accounts, termination of the right to accrue payments). The Fund will receive this information through interagency data exchange.
4. Conditions for payment of benefits to foreign citizens clarified
Temporary disability benefits are paid if insurance contributions were accrued on payments to the foreign citizen or stateless person within the six months preceding the onset of illness. The amendments eliminate cases of loss of benefit entitlement due to the employer's late payment of contributions.
5. Deadline for providing pension information extended
The deadline for providing information upon an employee's retirement has been extended to 3 working days from the date of the employee's request to the policyholder or receipt of a request from the Social Fund.
6. SNILS rules clarified
Upon hiring, an employee must provide their SNILS (regardless of whether insurance contributions are accrued on their payments). If an individual contractor does not have a SNILS, information for registration in the insurance system must be submitted to the Social Fund.
7. Self-employed and AUTN individual entrepreneurs under GPC contracts count toward the limit
Self-employed individuals and individual entrepreneurs under the AUTN tax regime working under GPC contracts must be included in the limit (10 people) for which information can be submitted to the Social Fund in paper form.
8. Expanded list of information for GPC contracts
Employers are now required to submit to the Social Fund information on:
The list of payments not subject to injury insurance contributions has been expanded. Compensation to remote employees for expenses related to the use of their personal or leased property is exempt from contributions up to 35 rubles per working day (or the amount of documented expenses). The amount of compensation is determined by a collective agreement, contract, or local regulation.
2. Penalties are limited to the amount of arrears
If the amount of arrears and penalties does not exceed 500 rubles, the payment demand is sent within three months from the date the arrears are identified for that reporting period.
3. Simplified interaction with the Social Fund for separate subdivisions
Organizations are no longer required to report to the Social Fund on separate subdivisions (registration, closure, name or address changes, closure of bank accounts, termination of the right to accrue payments). The Fund will receive this information through interagency data exchange.
4. Conditions for payment of benefits to foreign citizens clarified
Temporary disability benefits are paid if insurance contributions were accrued on payments to the foreign citizen or stateless person within the six months preceding the onset of illness. The amendments eliminate cases of loss of benefit entitlement due to the employer's late payment of contributions.
5. Deadline for providing pension information extended
The deadline for providing information upon an employee's retirement has been extended to 3 working days from the date of the employee's request to the policyholder or receipt of a request from the Social Fund.
6. SNILS rules clarified
Upon hiring, an employee must provide their SNILS (regardless of whether insurance contributions are accrued on their payments). If an individual contractor does not have a SNILS, information for registration in the insurance system must be submitted to the Social Fund.
7. Self-employed and AUTN individual entrepreneurs under GPC contracts count toward the limit
Self-employed individuals and individual entrepreneurs under the AUTN tax regime working under GPC contracts must be included in the limit (10 people) for which information can be submitted to the Social Fund in paper form.
8. Expanded list of information for GPC contracts
Employers are now required to submit to the Social Fund information on:
- whether the GPC contract includes a provision for paying injury insurance contributions;
- the periods of work and services performed under such contracts.
This information is submitted as part of Subsection 1.1 of Section 1 of the EFS-1 form "Information on Labor (and Other) Activities."
Why This Matters for Businesses
The new rules require employers to adjust their internal processes. Errors can lead to:
- incorrect calculation of penalties and insurance contributions;
- fines for late submission of information;
- problems with benefit payments to foreign employees.
What Businesses Should Do
- Review collective agreements and local regulations regarding compensation for remote employees.
- Take the new rules into account when calculating penalties.
- Adjust HR procedures (obtaining SNILS, information submission deadlines).
- Update processes for interacting with the Social Fund regarding GPC contracts.
How Acsour Can Help
Acsour experts are ready to:
Contact us — we will help you adapt your HR and accounting processes to the new legal requirements.
- conduct an audit of your local regulations and GPC contracts;
- adjust HR procedures in line with new requirements;
- assist with preparation and submission of reports to the Social Fund;
- advise on calculation of insurance contributions and benefit payments;
Contact us — we will help you adapt your HR and accounting processes to the new legal requirements.
