Improving the insurance of social security for the self-employed in the Russian Federation

The object of the study is the financial relations of self-employed citizens. The subject of the study is the insurance of social security for self-employed citizens in the Russian Federation. The author examines in detail the parameters of the experiment to establish a special tax regime "Tax on professional income". The scientific article also presents the results of the analysis of statistics of the Federal Tax Service on the spread of the practice of its application (taking into account current data as of June 30, 2025). The use of official data confirms the reliability of the results obtained. Particular attention is paid to studying the content of the draft law "On conducting an experiment on the voluntary entry of certain categories of citizens into legal relations on compulsory social insurance in case of temporary disability", as well as substantiating recommendations for its improvement in the context of the development of the insurance component of social security for the self-employed. The research methodology is based on the collection and processing of data by systematization, grouping, analysis and synthesis. Also, for the purpose of visual presentation of the results obtained, graphical tools are used. The study revealed that the professional income tax experiment being implemented in Russia is in great demand: the growth dynamics of the number of registered self-employed citizens in the Russian Federation for the period from June 30, 2020 to June 30, 2025 is extremely positive (an 18-fold increase over the study period). The self-employed have the opportunity to voluntarily enter into relations under compulsory pension insurance, while there is no formed legal framework for their participation in compulsory social insurance in case of temporary disability and in connection with maternity has not been formed. Scientific novelty is associated with the author's approach to considering the directions for improving the social security for the self-employed in the Russian Federation. It seems possible to formulate the following proposals for its adjustment: justification of the tariff of insurance premiums used when making insurance premiums; expansion of the number of options for insurance amounts, including those linked to the minimum wage; consideration of the possibility of including in the insurance coverage child care benefits up to 1.5 years and maternity benefits.

insurance premiums, self-employed, social security, social insurance, social benefits, social insurance payments, professional income tax, professional income, social policy, budget policy