Russia raises social security costs for self-employed in 2026–2027

Russia has announced changes to social security contributions for self-employed individuals. The fixed payments will rise in 2026 and 2027, with additional rules for higher earners. These adjustments affect how and when contributions are paid. In 2026, self-employed individuals in Russia will pay fixed social security contributions of 57,390 rubles. This amount increases to 61,154 rubles in 2027. Payments must be made as a unified tax payment using the budget code 182 0 10 61201 01 0000 510.

Those earning over 300,000 rubles annually must also pay an extra 1% pension contribution. The cap for this additional payment is 321,818 rubles in 2026 and rises to 342,923 rubles in 2027. For individuals working under multiple tax regimes, all income sources are combined to calculate the 1% contribution.

The deadline for the additional pension contribution is July 1, 2026, for 2025 income and July 1, 2027, for 2026 income. No separate notification or offset application is required for these payments. The new rules set clear contribution amounts and deadlines for self-employed workers. The unified payment system simplifies the process, and higher earners face capped additional pension contributions. These changes take effect in the coming years.