of October 19, 2026 No. 341-FZ
About budget implementation of Fund of pension and social insurance of the Russian Federation for 2025
Accepted by the State Duma on October 13, 2026
Approved by the Federation Council on October 14, 2026
Approve the performance report of the budget of Fund of pension and social insurance of the Russian Federation (further - Fund) for 2025 with the following main indicators:
1) the total amount of budget receipts of Fund in the amount 16 357 238 553, 1 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension in the amount 16 260 485 532, 0 thousand rubles, from them the income on mandatory pension insurance in the amount 10 886 813 363, 9 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 1 383 932 668, 7 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases in the amount 334 774 041, 0 thousand rubles. Amount of the interbudget transfers received from the federal budget in the amount 3 186 264 330, by 1 thousand rubles from budgets of subjects of the Russian Federation in the amount 354 854 152, 5 thousand rubles and from the budget of Federal Compulsory Health Insurance Fund in the amount 213 766 969, 7 thousand rubles;
2) the total amount of expenses of the budget of Fund in the amount 17 596 725 099, 5 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension in the amount 17 481 578 233, 1 thousand rubles, from them amount of expenses on mandatory pension insurance in the amount 11 550 326 238, 9 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 1 206 239 432, 7 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases in the amount 169 470 629, 9 thousand rubles;
3) amount of budget deficit of Fund in the amount 1 239 486 546, 4 thousand rubles, including amount of budget deficit of Fund in the part connected with forming of means for financing of funded pension in the amount 18 393 845, 3 thousand rubles and amount of budget deficit of Fund in the part which is not connected with forming of means for financing of funded pension in the amount 1 221 092 701, 1 thousand rubles, from them amount of budget deficit of Fund regarding mandatory pension insurance in the amount 663 512 875, 0 thousand rubles, amount of budget deficit of Fund regarding delegated powers in the amount 900 576 473, 2 thousand rubles, amount of budget surplus of Fund regarding compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 177 693 236, 0 thousand rubles and amount of budget surplus of Fund regarding compulsory social insurance from labor accidents and occupational diseases in the amount 165 303 411, 1 thousand rubles.
Approve the following indicators of budget implementation of Fund for 2025:
1) budget receipts of Fund for codes of classification of the income of budgets for 2025 according to appendix 1 to this Federal Law;
2) expense structure of the budget of Fund for 2025 according to appendix 2 to this Federal Law;
3) sources of internal financing of budget deficit of Fund for codes of classification of sources of financing of deficits of budgets for 2025 according to appendix 3 to this Federal Law.
President of the Russian Federation
V. Putin
to the Federal Law "About Budget Implementation of Fund of Pension and Social Insurance of the Russian Federation for 2025"
Budget receipts of Fund of pension and social insurance of the Russian Federation by codes of classification of the income of budgets for 2025
(thousand rubles)
|
Name of indicator |
Code of budget classification of the Russian Federation |
Cash execution | |
|
chief manager of the income |
budget receipts of Fund of pension and social insurance of the Russian Federation | ||
|
Income, all |
16 357 238 553,1 | ||
|
Tax and non-tax income |
000 |
1 00 00000 00 0000 000 |
12 604 473 068,8 |
|
Insurance premiums for compulsory social insurance |
000 |
1 02 00000 00 0000 000 |
12 428 754 566,8 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, distributed on types of insurance |
000 |
1 02 01000 00 0000 160 |
11 519 919 934,8 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, regarding mandatory pension insurance |
182 |
1 02 01010 01 0000 160 |
10 264 995 976,2 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, regarding compulsory social insurance on case of temporary disability and in connection with motherhood |
182 |
1 02 01020 01 0000 160 |
1 254 923 958,6 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, paid by separate categories of payers of insurance premiums in the cumulative fixed size |
000 |
1 02 02000 00 0000 160 |
278 064 020,9 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, paid by separate categories of payers of insurance premiums in the cumulative fixed size, regarding mandatory pension insurance |
182 |
1 02 02010 01 0000 160 |
278 064 020,9 |
|
The insurance premiums for mandatory pension insurance paid by separate categories of payers of insurance premiums in accordance with the legislation of the Russian Federation about taxes and fees from the income exceeding 300 000 rubles for settlement period |
182 |
1 02 03000 01 0000 160 |
137 631 968,7 |
|
Insurance premiums on additional rates for mandatory pension insurance, the stipulated in Clause 428 Tax Code of the Russian Federation |
000 |
1 02 04000 01 0000 160 |
155 184 174,4 |
|
Insurance premiums on additional rates for mandatory pension insurance for the insured persons occupied on the corresponding work types specified in Item 1 of part 1 of article 30 of the Federal Law of December 28, 2013 to No. 400-FZ "About insurance pensions" on payment of insurance pension |
182 |
1 02 04010 01 0000 160 |
47 842 314,2 |
|
Insurance premiums on additional rates for mandatory pension insurance for the insured persons occupied on the corresponding work types specified in Items 2 - 18 parts 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ "About insurance pensions", on payment of insurance pension |
182 |
1 02 04020 01 0000 160 |
107 341 860,2 |
|
The insurance premiums for mandatory pension insurance paid by persons who voluntarily entered legal relationship on mandatory pension insurance |
797 |
1 02 05000 06 0000 160 |
3 166 438,2 |
|
Insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood, the paid persons who voluntarily entered legal relationship on compulsory social insurance on case of temporary disability and in connection with motherhood |
797 |
1 02 06000 06 0000 160 |
656 125,3 |
|
Additional insurance premiums for funded pension and fees of the employer for benefit of the insured persons paying the additional insurance premiums for funded pension enlisted in Fund of pension and social insurance of the Russian Federation |
797 |
1 02 07000 06 0000 160 |
201 641,9 |
|
The fees paid by the organizations using work of members of flight crews of aircrafts of civil aviation, on payment of monthly pension supplement, enlisted in Fund of pension and social insurance of the Russian Federation |
182 |
1 02 08000 06 0000 160 |
11 824 258,7 |
|
The fees paid by the organizations of the coal industry on payment of monthly pension supplement to separate employee categories of these organizations |
182 |
1 02 09000 06 0000 160 |
4 928 371,0 |
|
Insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood, the paid payers of insurance premiums making payments and other remunerations for benefit of prosecutors, the staff of the Investigative Committee of the Russian Federation, judges of federal courts, magistrate judges from the specified payments |
182 |
1 02 10000 01 0000 160 |
5 319 036,4 |
|
Insurance premiums for compulsory social insurance from labor accidents and occupational diseases |
797 |
1 02 12000 06 0000 160 |
299 600 992,5 |
|
Insurance premiums for the settlement periods which expired till January 1, 2023 |
000 |
1 02 14000 00 0000 160 |
10 926 362,0 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 |
182 |
1 02 14010 06 0000 160 |
10 581 846,6 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (on payment of insurance pension for settlement periods from January 1, 2017 to December 31, 2022) |
182 |
1 02 14010 06 1001 160 |
2 377 687,5 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (on payment of funded pension) |
182 |
1 02 14010 06 1002 160 |
15 918,3 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (in the amount of, determined proceeding from the cost of insurance year, enlisted on payment of insurance pension, for the settlement periods which expired till January 1, 2013) |
182 |
1 02 14010 06 1003 160 |
75,3 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (in the amount of, determined proceeding from the cost of insurance year, enlisted on payment of funded pension, for the settlement periods which expired till January 1, 2013) |
182 |
1 02 14010 06 1004 160 |
5 285,1 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (in the fixed size, enlisted on payment of insurance pension, for settlement periods from January 1, 2017 to December 31, 2022) |
182 |
1 02 14010 06 1005 160 |
7 538 945,8 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (on payment of insurance pension for the settlement periods which expired till January 1, 2017) |
182 |
1 02 14010 06 1101 160 |
648 225,3 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (in the fixed size, enlisted on payment of insurance pension, for the settlement periods which expired till January 1, 2017) |
182 |
1 02 14010 06 1105 160 |
- 4 290,7 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (the penalty fee arriving in connection with non-execution of obligations on payment of fees on financing of accumulated portion of insurance pension and also for non-presentation at the scheduled time of the data necessary for implementation of the individual (personified) accounting or submission of incomplete and (or) false information on payment of fees on financing of accumulated portion of insurance pension) |
182 |
1 02 14010 06 2101 160 |
0,0 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (percent for unauthorized use by means of pension accruals) |
182 |
1 02 14010 06 2201 160 |
0,0 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (other receipts) |
182 |
1 02 14010 06 4000 160 |
0,0 |
|
Insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood for the settlement periods which expired till January 1, 2023 |
182 |
1 02 14020 06 0000 160 |
344 515,4 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, the paid payers of insurance premiums making payments and other remunerations for benefit of the physical persons which are subject according to international treaties of the Russian Federation to separate types (separate type) of compulsory social insurance from the specified payments |
000 |
1 02 15000 00 0000 160 |
1 331 242,0 |
|
Insurance premiums for mandatory pension insurance, stipulated by the legislation the Russian Federation about taxes and fees, the paid payers of insurance premiums making payments and other remunerations for benefit of the physical persons which are subject according to international treaties of the Russian Federation to separate types (separate type) of compulsory social insurance from the specified payments |
182 |
1 02 15010 06 0000 160 |
134 316,1 |
|
Insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood, stipulated by the legislation the Russian Federation about taxes and fees, the paid payers of insurance premiums making payments and other remunerations for benefit of the physical persons which are subject according to international treaties of the Russian Federation to separate types (separate type) of compulsory social insurance from the specified payments |
182 |
1 02 15020 06 0000 160 |
1 196 925,9 |
|
Taxes on comprehensive income |
000 |
1 05 00000 00 0000 000 |
305,6 |
|
The tax levied in connection with application of simplified taxation system |
000 |
1 05 01000 00 0000 110 |
327,4 |
|
The tax levied from the taxpayers who chose the income as the taxation object |
000 |
1 05 01010 01 0000 110 |
- 66,3 |
|
The tax levied from the taxpayers who chose the income as the taxation object (for the tax periods which expired till January 1, 2011) |
182 |
1 05 01012 01 0000 110 |
- 66,3 |
|
The tax levied from the taxpayers who chose the income reduced by the size of expenses as the taxation object |
000 |
1 05 01020 01 0000 110 |
368,5 |
|
The tax levied from the taxpayers who chose the income reduced by the size of expenses as the taxation object (for the tax periods which expired till January 1, 2011) |
182 |
1 05 01022 01 0000 110 |
368,5 |
|
The minimum tax enlisted in budgets of state non-budgetary funds (paid (collected) for the tax periods which expired till January 1, 2011) |
182 |
1 05 01030 01 0000 110 |
25,2 |
|
Unified imputed income tax for separate types of activity |
000 |
1 05 02000 02 0000 110 |
- 22,1 |
|
Unified imputed income tax for separate types of activity (for the tax periods which expired till January 1, 2011) |
182 |
1 05 02020 02 0000 110 |
- 22,1 |
|
Unified agricultural tax |
000 |
1 05 03000 01 0000 110 |
0,3 |
|
Unified agricultural tax (for the tax periods which expired till January 1, 2011) |
182 |
1 05 03020 01 0000 110 |
0,3 |
|
Debt and recalculations on the cancelled taxes, charges and other obligatory payments |
000 |
1 09 00000 00 0000 000 |
1 850,5 |
|
Shortage, penalty fee and penalties on insurance premiums |
000 |
1 09 08000 00 0000 140 |
3 616,7 |
|
Shortage, penalty fee and penalties on fees in Fund of pension and social insurance of the Russian Federation |
182 |
1 09 08020 06 0000 140 |
3 616,7 |
|
Unified social tax |
000 |
1 09 09000 00 0000 110 |
- 1 562,6 |
|
The unified social tax enlisted in the budget of Fund of pension and social insurance of the Russian Federation |
182 |
1 09 09020 06 0000 110 |
- 1 562,6 |
|
The insurance premiums in the form of fixed payment enlisted in the budget of Fund of pension and social insurance of the Russian Federation (on the settlement periods which expired till January 1, 2010) |
000 |
1 09 10000 06 0000 160 |
- 203,0 |
|
The insurance premiums in the form of fixed payment enlisted in the budget of Fund of pension and social insurance of the Russian Federation on payment of insurance pension (on the settlement periods which expired till January 1, 2010) |
182 |
1 09 10010 06 0000 160 |
- 156,9 |
|
The insurance premiums in the form of fixed payment enlisted in the budget of Fund of pension and social insurance of the Russian Federation on payment of funded pension (on the settlement periods which expired till January 1, 2010) |
182 |
1 09 10020 06 0000 160 |
- 46,1 |
|
The tax levied in patent cost type in connection with application of simplified taxation system |
000 |
1 09 11000 02 0000 110 |
- 0,6 |
|
The taxes levied in patent cost type in connection with application of simplified taxation system (for the tax periods which expired till January 1, 2011) |
182 |
1 09 11020 02 0000 110 |
- 0,6 |
|
Income from use of the property which is in the state-owned and municipal property |
000 |
1 11 00000 00 0000 000 |
122 596 281,8 |
|
Income from investment of funds of budgets |
000 |
1 11 02000 00 0000 120 |
122 581 711,6 |
|
Income from investment of funds of Fund of pension and social insurance of the Russian Federation, the insurance premiums for funded pension created at the expense of the amounts |
797 |
1 11 02050 06 0000 120 |
40 164 714,4 |
|
The investment incomes of means of pension accruals listed by managing companies in Fund of pension and social insurance of the Russian Federation in accordance with the legislation of the Russian Federation |
797 |
1 11 02051 06 0000 120 |
40 142 049,6 |
|
Income from investment of funds, the insurance premiums for funded pension created at the expense of the amounts |
797 |
1 11 02052 06 0000 120 |
1 917,5 |
|
Income from investment of funds, the additional insurance premiums for funded pension created at the expense of the amounts and fees of the employer for benefit of the insured persons paying additional insurance premiums for funded pension |
797 |
1 11 02053 06 0000 120 |
20 747,3 |
|
Income from placement of other temporarily available funds of Fund of pension and social insurance of the Russian Federation |
797 |
1 11 02060 06 0000 120 |
34 143 405,3 |
|
Income from placement of temporarily available funds of Fund of pension and social insurance of the Russian Federation created due to receipt of insurance premiums for compulsory social insurance on case of temporary disability and in connection with motherhood |
797 |
1 11 02061 06 0000 120 |
483,1 |
|
Income from placement of temporarily available funds of Fund of pension and social insurance of the Russian Federation created due to receipt of insurance premiums for compulsory social insurance from labor accidents and occupational diseases |
797 |
1 11 02062 06 0000 120 |
34 142 922,2 |
|
Income of Fund of pension and social insurance of the Russian Federation from investment of means of reserve for mandatory pension insurance |
797 |
1 11 02200 06 0000 120 |
48 273 591,9 |
|
Income from investment of funds of reserve of Fund of pension and social insurance of the Russian Federation for mandatory pension insurance |
797 |
1 11 02210 06 0000 120 |
48 273 591,9 |
|
Income gained in the form of rent or other payment for transfer to paid use of the state-owned and municipal property (except for property of budget and autonomous institutions, and also property state and municipal unitary enterprises, including state) |
000 |
1 11 05000 00 0000 120 |
10 881,9 |
|
Income from leasing of the property which is in operational management of public authorities, local government bodies, governing bodies of state non-budgetary funds and the organizations created by them (except for property of budget and autonomous institutions) |
000 |
1 11 05030 00 0000 120 |
10 881,9 |
|
Income from leasing of the property which is in operational management of Fund of pension and social insurance of the Russian Federation |
797 |
1 11 05036 06 0000 120 |
10 881,9 |
|
Other incomes from use of property and the rights which are in the state-owned and municipal property (except for property of budget and autonomous institutions, and also property state and municipal unitary enterprises, including state) |
000 |
1 11 09000 00 0000 120 |
3 688,3 |
|
Other receipts from use of the property which is in the state-owned and municipal property (except for property of budget and autonomous institutions, and also property state and municipal unitary enterprises, including state) |
000 |
1 11 09040 00 0000 120 |
3 688,3 |
|
Other receipts from use of the property which is in operational management of Fund of pension and social insurance of the Russian Federation |
797 |
1 11 09046 06 0000 120 |
3 688,3 |
|
Income from rendering paid services and compensation of costs of the state |
000 |
1 13 00000 00 0000 000 |
16 029 503,0 |
|
Income from rendering paid services (works) |
000 |
1 13 01000 00 0000 130 |
- 2,4 |
|
Other incomes from rendering paid services (works) |
000 |
1 13 01990 00 0000 130 |
- 2,4 |
|
Other incomes of the budget of Fund of pension and social insurance of the Russian Federation from rendering paid services (works) |
797 |
1 13 01996 06 0000 130 |
- 2,4 |
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