Changes in insurance premiums from 2025: what is important for businesses and sole proprietors to know

From January 1, 2025, significant changes in the procedure for paying insurance premiums will come into force, which affect both organizations and individual entrepreneurs. The innovations relate to the rates, payment deadlines, as well as the rules for accounting for contributions. Let’s analyze the key changes.

1. Reduced insurance premiums for manufacturing industries

According to Federal Law No. 176-FZ of 07/12/2024, enterprises and sole proprietors whose main economic activity relates to manufacturing industries will be entitled to pay insurance premiums at a reduced rate of 7.6%.

This tariff applies to payments to employees exceeding 1.5 minimum wage. For amounts up to 1.5 minimum wage, the standard tariff of 30% is maintained (Federal Law No. 362-FZ of 10/29/2024). The list of types of manufacturing industries eligible for the benefit is at the approval stage.

2. Increase in fixed contributions for sole proprietors

From 2025, the fixed amount of insurance premiums for sole proprietors will increase to 53,658 rubles, which is 4,158 rubles more than the current value (Federal Law No. 259-FZ of 08.08.2024). The maximum contribution amount at the rate of 1% of income exceeding 300,000 rubles will also increase — from 277,571 to 300,888 rubles.

3. New deadlines for payment of fixed contributions to sole proprietors

Sole proprietors are now required to pay fixed insurance premiums no later than December 28 of the current year (instead of December 31). However, the deadline for paying 1% of income exceeding 300,000 rubles remains the same — until July 1 next year.

4. Reduced tariffs for small and medium-sized businesses

Companies and sole proprietors from the category of small and medium-sized enterprises (SMEs) will apply a 15% rate on salaries exceeding 1.5 minimum wage instead of the current 1 minimum wage (Federal Law No. 362-FZ of 10/29/2024). This will slightly reduce the tax burden for businesses with moderate salaries.

5. Increasing the marginal base for calculating insurance premiums

The single limit value of the base for calculating insurance premiums will increase from 2,225,000 to 2,759,000 rubles. Payments not exceeding this amount are subject to contributions at the rate of 30%, and those exceeding it at the rate of 15.1% (Decree of the Government of the Russian Federation No. 1457 of 10/31/2024).

6. New accounting procedure for contributions for sole proprietors on the USN

Sole proprietors on the simplified taxation system with the object “income minus expenses” will be able to account for contributions in expenses in the tax period to which they relate, regardless of the actual date of payment (Federal Law No. 259-FZ of 08.08.2024). This simplifies accounting and allows for more flexible planning of tax liabilities.

7. Limitation of the deadline for submitting applications for exemption from contributions

Now entrepreneurs have no more than three years from the date of the right to apply for exemption from payment of fixed contributions in situations provided for by law (for example, caring for a child, living abroad with a spouse in a diplomatic mission). Skipping this deadline will make it impossible to be exempt from contributions.

Practical recommendations
Manufacturing organizations: Specify whether your type of activity is included in the list of benefits. If necessary, make changes to accounting and reporting.
Sole proprietor: Take into account the new contribution amounts in financial planning, and also change the payment deadlines to avoid fines.
SMEs: Review the calculation of employee salaries to apply the new rates correctly.
Sole proprietor on the USN: Take advantage of the new rules for accounting for insurance premiums to optimize the tax burden.
All entrepreneurs: Check your eligibility for exemption from contributions and apply, if necessary, before the three-year deadline.
A source: https://buh-a.ru/novosti/11-novosti/301-izmeneniya-v-strakhovykh-vznosakh-s-2025-goda

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