Innovations for the self-employed in 2026: sick leave and taxes
The number of self-employed is growing in Russia. Over the year, according to the Federal Tax Service, the figure increased by 21%, or 3.2 million people. A total of 15.16 million self-employed people were registered in Russia at the end of November. Recently, the authorities discussed changes to the professional income tax, but later it was announced that the taxation regime for the self-employed is not planned to be changed until the end of 2028. What awaits the self—employed in 2026 is in the Izvestia article.
Self-employment: what is it
Self—employment is a special tax regime for individuals who earn income from services or the sale of handmade goods. The regime allows you to work legally and pay the minimum tax. Self-employment was introduced in 2019, and the regime is valid until the end of 2028.
The self-employed work for themselves, without hired workers. For example, you can work as a tutor, photographer, designer, babysitter, repairman.
Forbidden:
to sell goods that are subject to mandatory labeling and excisable goods, with the exception of sugar-containing beverages;
resell goods or property rights other than personal items;
to extract and realize natural resources;
conduct business activities in the interests of another person on the basis of assignment agreements, commission agreements or agency agreements;
to deliver goods if the customer does not provide cash register equipment for settlements with customers;
combine the tax for the self-employed (it is called the professional income tax or NAP) with another tax regime;
receive more than 2.4 million rubles a year;
mine and buy digital currencies.
Self-employment: tax
The Occupational Income Tax (NAP) in 2026 remains the same:
4% — for individuals
6% — for sole proprietors and legal entities.
However, this year the authorities discussed adjusting the conditions. The Federation Council recommended that the government analyze the results of the tax experiment for the self-employed and consider the possibility of its completion in 2026. However, the Cabinet of Ministers stated that the conditions would not change until the end of the experiment, on December 31, 2028. In 2029, the regime for the self-employed is likely to be adjusted.
Self-employment: income limit
The annual income limit for the self—employed is 2.4 million rubles.
Government and business representatives have been proposing for several years to raise the level of maximum income for the self-employed. For example, Valeria Tumina, a member of the expert council on the development of the digital economy under the State Duma Committee on Economic Policy, stated in November that it would be wise to gradually increase the limit to 3.6–4 million rubles by 2028.
Nevertheless, the government does not support such initiatives. In 2026, the income limit will remain at the same level.
— The pain point is the income limit of 2.4 million rubles, which has not changed since 2019. With an accumulated inflation rate of about 50%, many specialists reach this threshold by the middle of the year and are forced to either switch to other modes or hide part of their income. The bill on a phased increase in the limit to 4.2 million was rejected in February 2025 — lawmakers feared that this would provoke a massive transfer of full—time employees to self-employed status," Fyodor Sidorov, a private investor and founder of the School of Practical Investment, told Izvestia.
Self-employment: pros and cons
Self-employment makes life easier for freelancers due to minimal taxes and the absence of bureaucracy.
Advantages:
— low income tax rates — 4-6% versus 13% personal income tax;
— quick registration without a visit to the Federal Tax Service, and all receipts are sent to the smartphone app;
— lack of accountability;
— legality of the activity;
— the possibility of combining with official work.
According to Fyodor Sidorov, self-employment has allowed millions of Russians to come out of the shadows, legalize income and at the same time pay fair taxes. Last year, the self-employed transferred about 100 billion rubles to the budget.
Stanislav Naumov, deputy chairman of the State Duma Committee on Economic Policy, also considers self-employment to be a successful experiment in removing specialists from the shadow sector. However, the parliamentarian emphasizes that other measures are needed to bring everyone out of the gray zone. He recalled that activities in the shadow sector are regulated by criminal law, and warned against violations of the law.
Cons:
— there are no social guarantees: sick days, vacations, pensions;
— a ban on working with a former employer for two years;
— the income limit is 2.4 million rubles per year.
— However, according to research, almost half of the self-employed face difficulties in obtaining loans — banks are wary of borrowers without a stable documented income. The certificate from My Tax has not yet become a sufficient argument for credit institutions, although formally the Federal Tax Service and the Bank of Russia have agreed to recognize such certificates," explained the founder of the School of Practical Investment.
Self-employment: how to apply
Self-employed registration is free and takes a few minutes.
Through the My Taxes app:
Download the My Taxes app
Select the region of activity.
Scan your passport.
Take a selfie
Confirm the registration.
Through Gosuslugi or the FTS website:
Go to the website or the app.
On "Public Services" go to the "Register as self—employed" section, on the FTS website - the "Professional income tax" section, click "Become self-employed".
On "Public Services", select the region of activity and click "Apply", on the Federal Tax Service — fill out the application and confirm registration.
In addition, you can apply for self-employment through bank applications. To do this, find the "Self-employment"/"Professional Income Tax" section and submit an application.
Changes for the self-employed in 2026
The main innovation for the self—employed in 2026 is the opportunity to receive paid sick leave. So far, we are talking about voluntary insurance. The project is a pilot project and will last until the end of 2028.
In order for a self-employed person to apply for an insurance policy, they need to submit an application to the territorial authority of the SFR at their place of residence and choose one of two fixed amounts of the insured sum: 35 thousand or 50 thousand rubles. The contribution rate is 3.84% of the insured amount, i.e. 1,344 or 1,920 rubles per month.
— This is an important step: the self–employed will be able to pay contributions in the amount of about 1.3-1.9 thousand rubles per month and receive hospital payments of up to 35 thousand or 50 thousand rubles per month of illness. The mechanism is thought out wisely — through the already familiar "My Taxes" application, taking into account previous work experience. Will the program be popular? I think so, especially among those for whom self—employment is the main source of income. For many, this is a real safety cushion," Sidorov commented.
Naumov believes that the social insurance experiment is a good idea, because everyone can get sick or get injured. According to the deputy, this is a signal to all the self-employed that they need to pay for the services of social insurance funds, otherwise other Russians pay for the self-employed.
Another innovation for the self—employed is the credit vacation mechanism, which has been in effect since October 2025. So, the self-employed can now suspend loan payments for up to six months.
— The possibilities of switching to other tax regimes have also expanded: not only the Unified tax System and the Unified tax System are now available, but also the patent system, as well as the automated simplified taxation system. This gives more flexibility to those who have outgrown the self-employment format. In general, the authorities show that the NAP regime will continue to develop — at least until 2028, no radical changes are planned. The task now is to find a balance between income legalization, social protection and the interests of the budget," concluded Fyodor Sidorov.
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