Encyclopedia

Insured Person


An insured person is a physical person applying the special tax regime "Tax on Professional Income" in accordance with the Federal Law of November 27, 2018 No. 422-FZ "On Conducting an Experiment to Establish the Special Tax Regime 'Tax on Professional Income', who voluntarily enters into legal relations regarding compulsory social insurance in case of temporary incapacity for work in the manner provided by this Federal Law1.

  1. Federal Law of December 15, 2025 No. 456-FZ "On Conducting an Experiment on the Voluntary Entry of Certain Categories of Citizens into Legal Relations Regarding Compulsory Social Insurance in Case of Temporary Incapacity for Work". 2025, as amended on January 1, 2026, Article 1, paragraph 1. ↩

Laws with commentary

Codes and federal laws