Deductions and academic failure: business owes 352 billion in insurance premiums
The company's debts on insurance premiums — deductions for pensions and medical care for employees — reached 352 billion rubles. This is twice as much as a year ago, it follows from the data of the Accounting Chamber (Izvestia studied them). Most of the arrears accumulated in construction, trade, tourism and the service sector. The reasons are the lack of working capital for businesses against the background of high tax and credit rates, as well as the transfer of some people to "gray" schemes. In which regions do companies walk away from obligations most often and how does this affect the social security of citizens — in the Izvestia article.
Where businesses most often do not pay contributions for pensions and medicine
From January to March of this year, companies' debts on insurance premiums increased by 22%, to 352 billion rubles, according to the report of the Accounting Chamber (JV) on budget execution (Izvestia studied it). In 2024, the debt was recorded in a later report: as of June of that year, the arrears were almost half as much - 179 billion, according to the auditors' document. There is no early data, the Federal Tax Service has not published such statistics since 2023. The editorial board sent a request to the Tax Service and the Social Fund.
Insurance premiums are mandatory payments made by companies for pensions, healthcare, and social security for employees. Starting in 2023, businesses deduct them at a single rate — at a rate of 30% of employee benefits (of which 22% go to pensions, 5.1% to medical services, 2.9% to other benefits). If a person's income exceeds the limit (in 2025 it is 2.8 million rubles per year or 230 thousand per month), then the total rate is twice as low — 15%.
There is no publicly available data on the industries and regions with the highest insurance premium arrears. However, the bulk of the arrears most likely fell on areas with a high proportion of shadow employment — construction, trade, services, said Vladimir Chernov, analyst at Freedom Finance Global.
Such risks are particularly high in the coal industry due to falling demand, sanctions and logistical constraints, says Yulia Dolzhenkova, a professor at the Financial University under the Government of the Russian Federation. This applies primarily to the Kemerovo Region, the Krasnoyarsk Territory and Khakassia, where large mines are concentrated.
The situation may be similar in the tourism sector, as this industry is suffering due to natural disasters, the expert added. For example, in the Krasnodar Territory and the Crimea, where fuel oil was spilled at the end of 2024.
According to the Federal Tax Service in previous years, companies in the North Caucasus and the Far East usually have the greatest problems with paying insurance premiums, said Ekaterina Golubtsova, Associate Professor of the Department of State and Municipal Finance at Plekhanov Russian University of Economics. In such regions, debts tend to accumulate due to stagnating consumer demand and limited access to bank loans, as well as a high proportion of partially or informally employed citizens, explained Vladimir Chernov.
Why insurance premium debts are rising
Insurance premium debts are growing primarily due to the deteriorating financial situation of businesses amid high interest rates, especially in small and medium-sized businesses, said Vladimir Chernov of Freedom Finance Global. There, working capital primarily goes to current expenses: salaries, rent, purchases, but not to insurance contributions.
Economic growth is expected to slow down in 2025, as well as a possible recession in certain sectors, added Yulia Dolzhenkova from the University of Finance. According to her, this will only complicate the situation of companies and slow down the timely payment of contributions. In addition, due to tax changes, some of the payments and business activity in general could have been postponed to a later date, so the insurance premium arrears temporarily increased.
Another reason is the growth of informal employment and "gray" schemes, when part of the salary is given out bypassing official mechanisms in order to deduct less taxes, Vladimir Chernov continued. At the same time, salaries in the economy as a whole continue to grow, and with them the amount of insurance premiums, which creates an additional burden for businesses.
— The increase in debt may be due to the fact that, in an attempt to reduce production costs, enterprises are reducing the number of staff. In particular, by attracting employees on the side and outsourcing some of the functions and business processes. Such forms of employment are often issued not directly through the staff, but through third—party companies that do not always pay insurance premiums on time or in full," explained Yulia Dolzhenkova.
What is the risk of non-payment of contributions
The growth of debts is a potential risk to the balance of the Social Fund's budget, especially if the trend continues in the second half of the year, Vladimir Chernov believes. Although in the first quarter of 2025, the revenues of the SFR still exceeded expenses by 200 billion rubles, it should be understood that the stability of the fund is ensured, among other things, by transfers from the federal treasury, he added.
In total, 2.8 trillion insurance premiums were received by the Social Fund's budget in the first quarter, which is 15% more than a year ago, according to the Joint Venture report.
— If arrears grow at a faster pace, this may lead to a budget deficit of the Social Fund. As a result, additional transfers from the federal budget and increased control over business will be required," said Vladimir Chernov.
In addition, the consequences of debt growth can be systemic, the expert continued. Firstly, it reduces resources for the payment of pensions, benefits and other social obligations, especially if their growth coincides with the lag in income. Secondly, due to the arrears, the burden on bona fide taxpayers increases. In the long term, this may reduce the level of social security of citizens and endanger the stability of the insurance system, Vladimir Chernov believes.
However, now the amount of debt owed by companies to the Social Fund is not so critical as to pose serious risks, Ekaterina Golubtsova from Plekhanov Russian University of Economics is sure.
Liability is provided for non-payment of insurance premiums, said Valeria Starodubova, a member of the Russian Bar Association. In particular, they are fined 20% of the arrears. And if they prove a deliberate violation, the sanction will be increased to 40%. Penalties are charged for delay. With a large debt (starting from 18 million for legal entities), criminal liability may occur.
Vladimir Chernov believes that it is possible to increase the collection of insurance premiums through comprehensive measures. This is, first of all, the digitalization of control and the well-established automatic data exchange between the Federal Tax Service, the Federal Tax Service and employers. There is also an expansion of debt collection tools, including judicial procedures and account blocking. In addition, according to the expert, it is important to stimulate the legalization of employment: for example, through tax incentives, amnesty for contributions during the official registration of employees or targeted business support in complex industries.
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