Russia proposes extending tax relief for employer childbirth assistance

Russia is proposing to exempt employer assistance of up to one million rubles from personal income tax and insurance contributions when paid during maternity leave before a child's birth.

Izvestia and RIA Novosti reported the proposal on October 12. According to the reports, the clarification forms part of a bill in the government's budget package submitted to the State Duma.

The exemption currently applies to one-off employer assistance paid within the first year after a child's birth. The proposed change would also cover an earlier payment while the mother is on maternity leave, which usually begins 70 days before delivery.

The Finance Ministry told Izvestia that the new rules would take effect on January 1, 2027, if the legislation is adopted. The assistance would remain voluntary, with employers deciding whether to provide it and how much to pay.

The Labour Ministry supports corporate initiatives for employees with family responsibilities. According to figures cited by the ministry, 227 companies provide childbirth assistance at the maximum amount of one million rubles.