of December 15, 2025 No. 456-FZ
About carrying out experiment according to the voluntary introduction of separate categories of citizens in legal relationship on compulsory social insurance on case of temporary disability
Accepted by the State Duma on December 9, 2025
Approved by the Federation Council on December 10, 2025
1. According to part 4 of article 1.1 of the Federal Law of December 29, 2006 No. 255-FZ "About compulsory social insurance on case of temporary disability and in connection with motherhood" to make in the territory of the Russian Federation experiment according to the voluntary introduction of separate categories of citizens in legal relationship on compulsory social insurance on case of temporary disability (further - experiment).
2. The experiment is made till December 31, 2028 inclusive.
3. Participants of experiment are:
1) the physical persons which are applying special tax regime "Tax on the professional income" according to the Federal Law of November 27, 2018 No. 422-FZ "About the carrying out experiment on establishment of special tax regime "Tax on the professional income", who voluntarily entered legal relationship on compulsory social insurance on case of temporary disability according to the procedure established by this Federal Law (further also - insured persons);
2) Fund of pension and social insurance of the Russian Federation and its territorial authorities (further respectively - the insurer, territorial authorities of the insurer);
3) tax authorities.
4. The procedure for information exchange of the insurer, territorial authorities of the insurer with tax authorities on exchange of data for the purpose of accounting of insured persons, payment of insurance premiums and payment of insurance coverage is determined by the agreement between the insurer and federal executive body, the representative for control and supervision in the field of taxes and fees.
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