Payments to pregnant employees are exempt from personal income tax.

      According to the State Duma website, the adopted amendments increase the tax-free payment amount for employees upon the birth of a child from 50,000 to 1 million rubles. As noted by the State Duma of Russia, the possibility for employers to introduce a one-time payment for the birth of a child is provided in the Tax Code. The support measure also concerns families who have adopted a child under the age of one year.

      The adopted changes will come into effect on January 1, 2026. However, as noted by Member of the Committee on Labor, Social Policy, and Veterans' Affairs Ekaterina Stenyakina, employers can already make changes to corporate documents and plan to increase payments. "If a woman working at the enterprise is in the late stages of pregnancy and her child is born this year, she should not be deprived of the increased payment. The employer can provide her with a higher payment of up to 1 million, but pay it in January 2026, when this amount will not be taxed," the deputy explained.