The USN and the director are below the minimum wage: The Federal Tax Service confirmed zero contributions and the cancellation of the RSV
The Federal Tax Service clarified the controversial issue of "director" contributions in 2026: even if payments to the head are less than the minimum wage or there are none, the minimum base for contributions is formed automatically. But for companies on the insurance policy, the total insurance premiums will be zero due to the 0% tariff, and there is no need to take the RSV. The explanation is fixed by the letter of the Federal Tax Service dated 15.01.2026 № BS-4-11/117@.
