How to apply the new mechanism of social guarantees to the NAP payer
The Federal Tax Service of Russia in the Yaroslavl region informs payers of professional income tax (NPT) about the alignment of their social guarantees with the rights of other categories of taxpayers
The Federal Tax Service of Russia in the Yaroslavl region informs payers of professional income tax (NPT) about the alignment of their social guarantees with the rights of other categories of taxpayers. Thanks to an experiment launched under Federal Law No. 456-FZ dated 15.12.2025 for the period from 2026 to 2028, self-employed citizens can now receive paid sick leave – a right that was previously available only to individual entrepreneurs and employees under labor contracts.
In order to receive payments for temporary disability, the NAP payer must voluntarily conclude an agreement with the Social Fund of Russia (SFR) and begin making fixed contributions. The right to benefit arises after six months of continuous payment of contributions. The period of participation in this program not only provides financial protection during illness or injury, but also counts into the total insurance period for future pension.
The interaction of the self-employed with the state on the issue of benefits is simplified as much as possible and translated into electronic format using the application of the Federal Tax Service of Russia “My Tax”:
We inform you that self-employed people can choose one of two rates of insurance coverage:
