ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 27, 2025 No. 2173

About implementation of annual family payment to the citizens of the Russian Federation having 2 and more children

According to part 8 of article 1 of the Federal law "About Annual Family Payment to the Citizens of the Russian Federation Having Two and More Children" Government of the Russian Federation decides:

1. Approve enclosed:

Rules of implementation of annual family payment to the citizens of the Russian Federation having 2 and more children;

the list of documents (copies of the documents, data) necessary for purpose of annual family payment to the citizens of the Russian Federation having 2 and more children;

the application form about purpose of annual family payment to the citizens of the Russian Federation having 2 and more children.

2. To fund of pension and social insurance of the Russian Federation together with the federal executive bodies participating in interdepartmental interaction when ensuring processes of appointment and provision of annual family payment to the citizens of the Russian Federation having 2 and more children to perform the organizational and technological actions ensuring setup and smooth operation of information systems till June 1, 2026.

3. To provide to the ministry of digital development, communication and mass communications of the Russian Federation together with Fund of pension and social insurance of the Russian Federation till June 1, 2026 development and placement in the federal state information system "Single Portal of the State and Municipal Services (Functions)" of interactive application forms about purpose of annual family payment to the citizens of the Russian Federation having 2 and more children and statements for change of delivery mode of annual family payment to the citizens of the Russian Federation having 2 and more children in the procedure established by the legislation of the Russian Federation.

4. This resolution becomes effective since January 1, 2026.

Approved by the Order of the Government of the Russian Federation of December 27, 2025 No. 2173

Rules of implementation of annual family payment to the citizens of the Russian Federation having 2 and more children

1. These rules determine procedure and conditions of appointment and implementation of annual family payment to the citizens of the Russian Federation having 2 and more children (further - annual family payment).

2. According to part 1 of article 1 of the Federal law "About Annual Family Payment to the Citizens of the Russian Federation Having Two and More Children" the right to annual family payment is granted to the working parents (adoptive parents, guardians, custodians) having 2 and more children who are citizens of the Russian Federation and constantly living in the territory of the Russian Federation provided that such parents (adoptive parents, guardians, custodians) are citizens of the Russian Federation, constantly live in the territory of the Russian Federation, are tax residents of the Russian Federation and from their income from labor, business and professional activity the income tax in year, prior year of the request for purpose of annual family payment is paid (further - applicants). For the purpose of application of provisions of these rules the concept "tax resident" is used in value, the stipulated in Article 207 Tax Code of the Russian Federation.

3. According to part 2 of article 1 of the Federal law "About Annual Family Payment to the Citizens of the Russian Federation Having Two and More Children" the right to annual family payment arises if the size of the average per capita income of family does not exceed 1, the 5-fold size of subsistence minimum per capita established in the subject of the Russian Federation at the place of residence (stay) or actual accommodation of the applicant according to the Federal Law "About Subsistence Minimum in the Russian Federation" for the year preceding year of the request for purpose of annual family payment (further - the size of subsistence minimum per capita).

4. If in subjects of the Russian Federation according to article 4 of the Federal law "About Subsistence Minimum in the Russian Federation" and Item 11 of Rules of establishment of size of subsistence minimum per capita and on the main social and demographic national groups in the subjects of the Russian Federation for the next year approved by the order of the Government of the Russian Federation of June 26, 2021 No. 1022 "About approval of Rules of establishment of size of subsistence minimum per capita and on the main social and demographic national groups in subjects of the Russian Federation for the next year" the size of subsistence minimum per capita and on the main social and demographic national groups is established differentially taking into account social and economic features and climatic conditions of the areas located in such subjects of the Russian Federation in case of determination of the right to purpose of annual family payment the size of subsistence minimum per capita established at the place of residence (stay) or actual accommodation of the applicant specified in the statement for purpose of annual family payment to the citizens of the Russian Federation having 2 and more children which form is approved by the order of the Government of the Russian Federation of December 27, 2025 No. 2173 "About implementation of annual family payment to the citizens of the Russian Federation having 2 and more children" (further - the statement for purpose of annual family payment) is used.

5. Annual family payment is performed to each of parents (adoptive parents, guardians, custodians) of children aged up to 18 years and children aged up to 23 years studying in the general education organization, the professional educational organization or the educational organization of the higher education for full-time courses (except for students according to additional educational programs), in case of absence at such parents (adoptive parents, guardians, custodians) of debt on payment of the alimony.

6. Annual family payment is appointed and performed by territorial authority of Fund of pension and social insurance of the Russian Federation (further - Fund).

7. Annual family payment is performed in the amount of, determined by territorial authority of Fund, in the form of difference between the amount of the settlement estimated income tax from the income of the applicant who is the tax resident of the Russian Federation, received in year, prior year of the request for purpose of annual family payment and the amount estimated from the same income in the amount of 6 percent. For the purpose of realization of provisions of these rules the settlement estimated income tax the tax amount on the income of physical persons from the following income of the applicant concerning which the income tax was paid, estimated without application provided by Articles 218 and 219, subitems 3 and 4 of Item 1 of article 220 of the Tax Code of the Russian Federation of deductions is recognized:

a) remuneration for accomplishment of labor or other obligations, including payments of the stimulating nature, remuneration for the performed work, the rendered service, making of action within the civil agreement, including under the agreement on implementation of guardianship or custody on paid conditions (the agreement on foster home, the agreement on foster family). At the same time the directors' emolument and other similar payments received by members of governing body of the organization (the board of directors or other similar body) - the tax resident of the Russian Federation which location (management) is the Russian Federation are considered as income gained from sources in the Russian Federation irrespective of the place where the managerial duties assigned to these persons were actually fulfilled or from where payment of the specified remuneration was made;

b) cash allowance (monetary pay) of the military personnel, the citizens staying in voluntary forming, the staff of law-enforcement bodies of the Russian Federation, organizations and bodies of criminal executive system of the Russian Federation, bodies of forced execution of the Russian Federation, customs authorities of the Russian Federation and other bodies in whom the legislation of the Russian Federation provides passing of the Federal State Service connected with law-enforcement activities, the persons who are serving in troops of national guard of the Russian Federation and having special ranks of police, and also the additional payments having permanent nature, and the food supply (monetary compensation instead of food ration) established by the legislation of the Russian Federation (in the presence);

c) the income under agreements of the author's order, contracts on alienation of exclusive right for results of intellectual activities and license agreements;

d) the income from implementation of business activity, including income gained as a result of activities of the peasant farm including created without formation of legal entity and the income from occupation by private practice.

8. Information on the settlement estimated income tax from the income of the applicant received in year, prior year of the request for purpose of annual family payment and about the amount estimated from the same income of the applicant in the amount of 6 percent is provided by territorial authorities of the Federal Tax Service on requests of territorial authorities of Fund electronically by means of single system of interdepartmental electronic interaction as of June 1 of year in which the application for purpose of the annual family payment except for specified to information concerning the income of the applicant specified in the subitem "b" of Item 7 of these rules, received by the staff of bodies of the Federal Security Service, bodies of the state protection, law-enforcement bodies of the Russian Federation, Head department on ensuring activities of operational divisions of Federal Penitentiary Service and other bodies is submitted in which the legislation of the Russian Federation provides passing of the Federal State Service connected with law-enforcement activities.

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