Calculation of state social security charges by medical companies — small and medium-sized enterprises: innovations in 2025

The study analyzes the innovations associated with the calculation in 2025 by medical companies — small and medium-sized businesses of state social security charges. The Federal Law of 29.10.2024 N362-FL “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” was analyzed in terms of changing the calculation of state social security charges for small and medium-sized organizations. It was noted that an increase in the amount for which monthly state social security charges are charged at a standard rate of 30%, from one to one and a half federal minimum wage, will lead to an increase in the amount of mandatory payments paid by such insurers, which should be taken into account when planning the expenses of an economic entity. Examples of calculating state social security charges according to the legislation of 2024 and 2025 with the same amounts of payments to employees are given, conclusions are drawn from the results of the study.