Published: 15 April 2026
Recently, social security of the population has been actively reformed. Moreover, the main attention is paid not only to the formation sources and tax base regarding insurance premiums, but also to the mechanism of social provision of targeted assistance to the population. At the same time, this also reflects the problems that arise both at the legislative level and at the level of the constituent entities of the Russian Federation due to the influence of interregional differentiation of economic potential, which has a significant impact on the income level of the population, and, consequently, on the formation of the tax base regarding insurance premiums. Besides, the existence of regressive scale regarding social insurance contributions violates the principles of equality and equity, for example, when paying sick leave, receiving benefits for caring children under 1.5 years of age in relation to employees whose income level exceeds the annual established limits. The analysis of the collectability of insurance premiums, both in Russia and in the context of Federal Districts, revealed the availability of sufficient sources for the state to fulfill social obligations. The study suggests measures aimed at the possibility of eliminating the existing problems of social security of the population through implementation of the principle of equality and justice in calculation and payment of social insurance premiums, aimed at improvement of the national project "Demography" implementation.