FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 28, 2025 No. 427-FZ

About the budget of Fund of pension and social insurance of the Russian Federation for 2026 and for planning period of 2027 and 2028

Accepted by the State Duma on November 20, 2025

Approved by the Federation Council on November 26, 2025

Article 1. The main characteristics of the budget of Fund of pension and social insurance of the Russian Federation for 2026 and for planning period of 2027 and 2028

1. Approve the main characteristics of the budget of Fund of pension and social insurance of the Russian Federation (further - Fund) for 2026:

1) the predicted total amount of budget receipts of Fund in the amount 19 086 230 654, 6 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension in the amount 18 990 837 767, thousand rubles, from them the income on mandatory pension insurance in the amount 12 327 324 992, 4 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 1 414 779 777, 4 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases in the amount 318 973 025, 5 thousand rubles. The predicted amount of the interbudget transfers received from the federal budget in the amount 4 692 365 454, of 0 thousand rubles from budgets of subjects of the Russian Federation in the amount 404 579 795, 6 thousand rubles and from the budget of Federal Compulsory Health Insurance Fund in the amount 222 377 430, 3 thousand rubles;

2) the total amount of expenses of the budget of Fund in the amount 18 748 235 886, 0 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension in the amount 18 667 578 505, 0 thousand rubles, from them amount of expenses on mandatory pension insurance in the amount 12 129 321 380, 3 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 1 412 096 868, 0 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases in the amount 196 381 557, 0 thousand rubles;

3) amount of budget surplus of Fund in the amount 337 994 768, 6 thousand rubles, including amount of budget surplus of Fund in the part connected with forming of means for financing of funded pension in the amount 14 735 506, 2 thousand rubles and amount of budget surplus of Fund in the part which is not connected with forming of means for financing of funded pension in the amount 323 259 262, thousand rubles, from them amount of budget surplus of Fund regarding mandatory pension insurance in the amount 198 003 612, 1 thousand rubles, amount of budget deficit of Fund regarding delegated powers in the amount of the 18th 727, 6 thousand rubles, amount of budget surplus of Fund regarding compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 2 682 909, 4 thousand rubles and amount of budget surplus of Fund regarding compulsory social insurance from labor accidents and occupational diseases in the amount 122 591 468, 5 thousand rubles.

2. Approve the main characteristics of the budget of Fund for planning period of 2027 and 2028:

1) the predicted total amount of budget receipts of Fund for 2027 in the amount 19 976 597 138, thousand rubles and for 2028 in the amount 21 178 154 491, 3 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension for 2027 in the amount 19 868 184 068, 8 thousand rubles and for 2028 in the amount 21 067 860 354, 0 thousand rubles, from them the income on mandatory pension insurance for 2027 in the amount 13 021 906 319, 0 thousand rubles and for 2028 in the amount 13 871 111 847, 1 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood for 2027 in the amount 1 541 377 137, 5 thousand rubles and for 2028 in the amount 1 659 167 540, 0 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases for 2027 in the amount 344 859 521, 5 thousand rubles and for 2028 in the amount 371 029 753, 7 thousand rubles. The predicted amount of the interbudget transfers received from the federal budget for 2027 in the amount 4 443 355 427, of 0 thousand rubles and for 2028 in the amount 4 502 334 483, of 5 thousand rubles from budgets of subjects of the Russian Federation for 2027 in the amount 391 618 468, 5 thousand rubles and for 2028 in the amount 416 845 908, 6 thousand rubles and from the budget of Federal Compulsory Health Insurance Fund for 2027 in the amount 222 330 714, 7 thousand rubles and for 2028 in the amount 222 345 240, 7 thousand rubles;

2) the total amount of expenses of the budget of Fund for 2027 in the amount 19 741 046 532, 0 thousand rubles and for 2028 in the amount 20 856 250 320, 0 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension for 2027 in the amount 19 635 186 191, 1 thousand rubles and for 2028 in the amount 20 753 556 629, 4 thousand rubles, from them amount of expenses on mandatory pension insurance for 2027 in the amount 12 915 988 256, 6 thousand rubles and for 2028 in the amount 13 692 374 622, 5 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood for 2027 in the amount 1 552 996 507, 2 thousand rubles and for 2028 in the amount 1 679 163 120, 3 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases for 2027 in the amount 206 160 336, 5 thousand rubles and for 2028 in the amount 215 467 673, 4 thousand rubles;

3) amount of budget surplus of Fund for 2027 in the amount 235 550 606, 7 thousand rubles, including amount of budget surplus of Fund in the part connected with forming of means for financing of funded pension in the amount 2 552 729, 0 thousand rubles and amount of budget surplus of Fund in the part which is not connected with forming of means for financing of funded pension in the amount 232 997 877, 7 thousand rubles, from them amount of budget surplus of Fund regarding mandatory pension insurance in the amount 105 918 062, 4 thousand rubles, amount of budget deficit of Fund regarding compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 11 619 369, 7 thousand rubles and amount of budget surplus of Fund regarding compulsory social insurance from labor accidents and occupational diseases in the amount 138 699 185, 0 thousand rubles, and amount of budget surplus of Fund for 2028 in the amount 321 904 171, 3 thousand rubles, including amount of budget surplus of Fund in the part connected with forming of means for financing of funded pension in the amount 7 600 446, thousand rubles and amount of budget surplus of Fund in the part which is not connected with forming of means for financing of funded pension in the amount 314 303 724, 6 thousand rubles, from them amount of budget surplus of Fund regarding mandatory pension insurance in the amount 178 737 224, 6 thousand rubles, amount of budget deficit of Fund regarding compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 19 995 580, 3 thousand rubles and amount of budget surplus of Fund regarding compulsory social insurance from labor accidents and occupational diseases in the amount 155 562 080, 3 thousand rubles.

Article 2. Sources of internal financing of budget deficit of Fund

Approve sources of internal financing of budget deficit of Fund for 2026 and for planning period of 2027 and 2028 according to appendix 1 to this Federal Law.

Article 3. Budgetary appropriations of the budget of Fund for 2026 and for planning period of 2027 and 2028

1. Approve distribution of budgetary appropriations of the budget of Fund for Sections, subsections, target Articles and groups of expense types of classification of budgets expenses:

1) for 2026 according to appendix 2 to this Federal Law;

2) for planning period of 2027 and 2028 according to appendix 3 to this Federal Law.

2. Approve the total amount of the budgetary appropriations directed to execution of public normative obligations, for 2026 in the amount 17 959 304 061, of 5 thousand rubles for 2027 in the amount 18 934 132 657, 4 thousand rubles and for 2028 in the amount 20 030 973 539, 6 thousand rubles.

Article 4. The interbudget transfers to the budget of Fund and from the budget of Fund to other budgets of the budget system of the Russian Federation

1. Determine that I will eat around the budgetary appropriations received in the form of the interbudget transfers from the federal budget for 2026 on implementation of monthly money payments to veterans, disabled people, to the citizens who were affected by radiation owing to radiation accidents and nuclear testing is subject to reduction by amount of the means intended on monthly money payment to the citizens who are passing military and law-enforcement service in the Ministry of Defence of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation, Federal Security Service of the Russian Federation, Russian Foreign Intelligence Service, Federal Guard Service of the Russian Federation, troops of national guard of the Russian Federation, having the right to monthly money payment, and also to monthly money payment to the citizens who were passing military service in Federal Security Service of the Russian Federation, having the right to monthly money payment with the corresponding modification of indicators of summary budget list of the budget of Fund.

2. Determine that in 2026 financial provision of expenses on realization of item 4 of the Resolution of the Supreme Council of the Russian Federation of January 15, 1993 No. 4302-I "About procedure for enforcement of the Law of the Russian Federation "About the status of Heroes of the Soviet Union, Geroyev of the Russian Federation and complete order bearers of Slava" is performed within the budgetary appropriations provided according to the target expenditure item "Social Support of Heroes of the Soviet Union, Heroes of the Russian Federation and Complete Order Bearers of Slava" of complex of process actions "Provision of measures of the state support to Heroes of the Soviet Union, Heroes of the Russian Federation, to Heroes of Socialist Work, Heroes of Work of the Russian Federation to complete order bearers of Slava and complete order bearers of Labour Glory" within the state program of the Russian Federation "Social support of citizens" of the subsection "Social Security of the Population" of the Section "Social policy" of classification of budgets expenses.

Article 5. Features of use of budgetary appropriations on ensuring activities of Fund

1. The fund has the right in 2026 within the budgetary appropriations provided according to the target expenditure item "Expenses on Ensuring Activities (Rendering Services) of Public Institutions" within ensuring accomplishment of functions with offices of state non-budgetary funds of the Russian Federation on non-program activities of governing bodies of state non-budgetary funds of the Russian Federation of the subsection "Other Nation-wide Questions" of the Section "Nation-wide Questions" of classification of budgets expenses to perform financial provision of fee of bodies (organizations) with which the Fund signs agreements on mutual signature witnessing, on acceptance and transfer electronically to Fund of petitions from citizens about refusal of receipt of set of social services (social service) or about renewal of its provision proceeding from the cost of processing of one statement in the amount of 4 rubles excluding tax on value added.

2. The fund has the right to make in 2026 according to the procedure established by the Government of the Russian Federation changes to summary budget list of the budget of Fund without introduction of amendments to this Federal Law with excess of total amount of the expenses approved by this Federal Law, for the purpose of increase in budgetary appropriations of the current financial year at payment of the signed public contracts at delivery of goods, performance of works, rendering the services which are subject in accordance with the terms of the specified public contracts to payment in reporting financial year, in the amount which is not exceeding remaining balance of the budgetary appropriations which are not used for the beginning of the current financial year on execution of the specified public contracts.

Article 6. Features of use of budgetary appropriations of the budget of Fund in the sphere of social policy

1. The fund in 2026 performs:

1) financial provision of the payments having periodic nature, pensions, benefits, monthly money payments to separate categories of citizens, payments for compulsory social insurance from labor accidents and occupational diseases for compulsory social insurance on case of temporary disability and in connection with motherhood and other social payments referred by the legislation of the Russian Federation to competence of Fund for festive and the days off of January, 2027 in December, 2026, and also pension payments, including their delivery, in the territory in which emergency mode (federal, interregional, regional, intermunicipal, municipal or local nature), earlier current month within the budgetary appropriations approved by part 1 of article 1 of this Federal Law is introduced. Paid amounts of pensions, benefits, monthly money payments to separate categories of citizens, payments for compulsory social insurance from labor accidents and occupational diseases, on compulsory social insurance on case of temporary disability and in connection with motherhood and other social payments referred by the legislation of the Russian Federation to competence of Fund in December, 2026 to the citizen during lifetime for festive and the days off of January, 2027 or in connection with introduction of emergency mode, are not subject to compensation;

2) financial provision of delivery of pensions, benefits, monthly money payments to separate categories of citizens, the amounts of insurance coverage for compulsory social insurance from labor accidents and occupational diseases, on compulsory social insurance on case of temporary disability and in connection with motherhood and other social payments of federal mail service to the organizations in limits 1, percent of the delivered amounts excluding tax on value added, expenses on transfer of money postal orders in the territory of the Russian Federation for ensuring pension payments, benefits, monthly money payments to separate categories of citizens, payments for compulsory social insurance from labor accidents and occupational diseases, on compulsory social insurance on case of temporary disability and in connection with motherhood and other social payments, carried by the legislation of the Russian Federation to competence of Fund, the alimony and other deduction from defined benefits, benefits amounts paid to members of the family of the dead using rate in the amount of percent 1,17 from the transferred amount excluding tax on value added;

3) financial provision of pension payment, appointed ahead of schedule to the citizens recognized as the unemployed, social benefit for burial of the died not working pensioners who ahead of schedule drew up pension according to the offer of bodies of employment service of the population of subjects of the Russian Federation (if the death of the pensioner came during receipt of early pension before achievement by it of the age granting the right to the corresponding pension), and rendering services in burial according to the guaranteed list of these services, including expenses on delivery of the specified pensions and benefit, with subsequent compensation for the account of the budgetary appropriations received in the form of the interbudget transfers from budgets of subjects of the Russian Federation through bodies of employment service of the population of subjects of the Russian Federation.

2. The amounts of means which came to the budget of Fund on payment of insurance pension on which insurers as of January 1, 2026 do not provide data of the individual (personified) accounting for reflection in general part of individual personal accounts of insured persons are aimed by Fund at financial provision of payment of insurance pensions.

3. Determine that the Fund in 2026 enables the realization of pilot project on rendering services in complex rehabilitation and abilitation of handicapped children which rules of realization, including the list of the actions financed within its realization are determined by the Government of the Russian Federation. Financial provision of the specified actions is performed at the expense of the interbudget transfers from the federal budget, stipulated in Item 1 part 1 of article 1 of this Federal Law, within the budgetary appropriations provided by appendix 2 to this Federal Law according to the target expenditure item "Rendering Services in Complex Rehabilitation and Abilitation of Handicapped Children" within complex of process actions "Providing disabled people and handicapped children with rehabilitation and abilitatsionny services, and also technical means of rehabilitation including production and repair of prosthetic and orthopedic products of" the state program of the Russian Federation "The available circle" the subsection "Protection of Family and Childhood" of the Section "Social policy" of classification of budgets expenses.

4. Determine that in 2026 the Fund has the right to make decisions on the direction the insurer to 20 percent of the amounts of insurance premiums for compulsory social insurance from labor accidents and occupational diseases added for prior calendar year less the expenses made in prior calendar year on allowance payment on temporary disability in connection with labor accidents or occupational diseases and on leave allowance of insured person (over the annual paid leave established by the legislation of the Russian Federation) for the entire period of its treatment and journey to the place of treatment and back, on financial provision of preventive measures on reducing industrial traumatism and occupational diseases of workers and sanatorium treatment of workers, occupied at works with harmful and (or) dangerous production factors (further - financial provision of preventive measures), within the budgetary appropriations provided according to the target expenditure item "Ensuring Preventive Measures on Reducing Industrial Traumatism and Occupational Diseases" within complex of process actions "Provision of payments for insurance coverage of compulsory social insurance" of the state program of the Russian Federation "Social support of citizens" of the subsection "Social Security of the Population" of the Section "Social policy" of classification of budgets expenses. The amount of the funds allocated for the specified purposes can be increased to 30 percent of the amounts of insurance premiums for compulsory social insurance from labor accidents and occupational diseases added for prior calendar year less the expenses made in prior calendar year on allowance payment on temporary disability in connection with labor accidents or occupational diseases and on leave allowance of insured person (over the annual paid leave established by the legislation of the Russian Federation) by the entire period of its treatment and journey to the place of treatment and back, on condition of the direction by the insurer of additional amount of funds for sanatorium treatment of workers not earlier than before five years before achievement of the age granting the right to purpose of insurance pension on old age according to the pension legislation by them. If insurers with number working to 100 people did not perform two consecutive calendar years preceding the current financial year, financial provision of preventive measures, amount of funds for financial provision of the specified measures is calculated proceeding from reporting data in three consecutive calendar years preceding the current financial year.

Article 7. Features of budget implementation of Fund in 2026

1. Determine that:

1) the remaining balance of the interbudget transfers from the federal budget as of January 1, 2026 formed in the budget of Fund as a result of their incomplete use in 2025 on pension payments, benefits, monthly money payments to separate categories of citizens, provision of the maternity (family) capital and other social payments, on monthly allowance in connection with the birth and education of the child, on compensation for expenses on payment of fare on the territory of the Russian Federation to the pensioners who are receivers of insurance pension on old age (taking into account fixed payment to insurance pension on old age) or insurance pension on disability and living in the region of the Far North and areas equated to them, to the vacation spot and back, on compensation for expenses, the areas connected with moving from the region of the Far North and equated to them, to persons, No. 4520-I specified in part six of article 35 of the Law of the Russian Federation of February 19, 1993 "About the state guarantees and compensations for the persons working and living in the region of the Far North and the areas equated to them", go Fund in 2026 to the same purposes, and also to payment of insurance pensions for old age, for disability, on the occasion of loss of the supporter, fixed payment to insurance pension and increases in fixed payment to insurance pension in case of insufficiency in course of execution of the budget of Fund of budgetary appropriations. Of the specified means in summary budget list of the budget of Fund for 2026 the Fund provides budgetary appropriations over the amounts, stipulated in Item 2 parts 1 of article 1 of this Federal Law, without introduction of amendments to this Federal Law;

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