In the new Tax Podcast TC experts Alexey Stanchin and Anastasia Arzhanova discussed the topic of reduced rates of insurance contributions in Russia in 2025. 

In this issue the lawyers:

• Discussed the background of the introduction of reduced tariffs of insurance contributions.
• Listed the requirements for obtaining SME status, as well as the conditions for entering the relevant register.
• We analysed the current practice of supervisory authorities and the position of the Supreme Court of the Russian Federation with regard to reduced rates of insurance contributions.
• Listed the industries with an increased risk of additional charges under these rates.
• Described the best actions for businesses to minimise risks. 

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