Taxpayers of the professional income tax may voluntarily pay additional contributions to pension insurance into the Fund for Social Protection of the Population (FSZN). This allows forming the insurance record needed for the appointment of a labor pension, the press service of the Ministry of Labor and Social Protection reported.

The professional income tax already includes contributions to the FSZN — 60% of the tax amount is directed to them. However, with low income, these deductions may not be enough for a full year of insurance record. Therefore, a supplement may be needed.

For a full year's credit, pension insurance contributions must amount to at least 29% of the minimum wage for each month.

The FSZN calculates the amount for the year based on contributions already received as part of the NP-D (National Pension Deduction). No need to calculate independently. The calculation for 2026 will be available from February 1, 2027. The size of the supplement can be found in the personal account on the FSZN portal, in the FSZN mobile application in the ERIP system.

The supplement must be made no later than March 31 of the year following the reporting period. For example, for 2026 - no later than March 31, 2027.

The department emphasized that the supplement is voluntary. However, if the amount of received contributions is insufficient, the year will be credited to the insurance record incompletely.