The Russian government submitted to the State Duma a proposal to exempt financial assistance of up to 1 million rubles provided by employers to expectant mothers before childbirth from taxes and insurance contributions.

Under the current rules, the exemption is limited to one-time payments made by an employer during the first year after a child is born. The new regulation aims to extend the same exemption to assistance provided while the mother is on maternity leave.
Payments could be tax-exempt before childbirth
Maternity leave generally begins 70 days before childbirth. If the measure takes effect, families will be able to use support from their employers for needs such as a stroller and a crib before the birth without income tax being withheld.
The Ministry of Labour said it supports expanding corporate assistance programs for employees with family responsibilities. According to ministry data, most businesses provide assistance to employees because they have children.
227 companies provide 1 million rubles
According to Ministry of Labour data, 227 companies provide employees who have children with assistance at the maximum amount of 1 million rubles.

The Ministry of Finance recalled that the exemption from income tax and insurance contributions for one-time financial assistance provided by an employer during the first year after a child’s birth took effect this year.
The amendment in the bill would extend the existing exemption to payments made before childbirth while the mother is on maternity leave. If the bill is adopted, the new rules are planned to take effect on January 1, 2027.