On 23 October 2026, the Ministry of Labor and Social Protection announced that the annual insurance contribution for occupational injuries and diseases under the Automated Simplified Taxation System (AUSN) will increase to 3,160 rubles per employee for 2027, up from 2,959 rubles in 2026. This contribution is mandatory for all individual entrepreneurs and organizations applying the AUSN regime who employ workers. The rate is set annually by the Government based on risk class adjustments and wage fund projections. The increase reflects updated actuarial assessments of workplace injury risks and inflation indexing. Employers must incorporate the new rate into their 2027 payroll budgets and ensure timely remittance to the Social Fund of Russia (SFR) via the Unified Tax Account.
Key Takeaways
- Contribution Increase to 3,160 Rubles for 2027: The per-employee annual contribution rises by approximately 6.8% from the 2026 level of 2,959 rubles. This applies uniformly regardless of the employer’s specific industry risk class under AUSN.
- Applies to AUSN Regime Participants Only: The rate is specific to individual entrepreneurs and small businesses operating under the Automated Simplified Taxation System (AUSN). Standard regime employers follow separate industry-differentiated tariff rates set by the SFR.
- Budgeting and Compliance Action Required: Affected employers should update 2027 payroll forecasts, adjust accruals in accounting systems, and verify ENS payment settings to avoid arrears. The contribution is payable annually by 31 December of the reporting year.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement