RusBankrot
We know everything about bankruptcy
03/03/2026
Tuesday
THIS DAY IN HISTORY:
3 March 
1933 Hitler proclaimed the formation of the Third Reich.
1933 Hitler proclaimed the formation of the Third Reich
1878 The principality of Great Bulgaria was formed as part of the Ottoman Empire.
1878 The Principality of Great Bulgaria was formed as part of the Ottoman Empire
1613 16-year-old Mikhail Fedorovich was elected to reign and became the first tsar in the Romanov dynasty.
1613 16-year-old Mikhail Fedorovich was elected to rule and became the first Tsar of the Romanov dynasty
3 March
1933 Hitler proclaimed the formation of the Third Reich.
1933 Hitler proclaimed the formation of the Third Reich
1878 The principality of Great Bulgaria was formed as part of the Ottoman Empire.
1878 The Principality of Great Bulgaria was formed as part of the Ottoman Empire
1613 16-year-old Mikhail Fedorovich was elected to reign and became the first tsar in the Romanov dynasty.
1613 16-year-old Mikhail Fedorovich was elected to rule and became the first Tsar of the Romanov dynasty
SOCIAL PAYMENT IN BANKRUPTCY PROCEEDINGS: BETWEEN THE SECOND AND THIRD STAGES
The tax service applied to the court for the inclusion of claims in the debtor's register (case no. A26-7677/24).
The courts of two instances included part of the insurance premiums in the second stage of the register, and the rest and penalties in the third stage. In partially satisfying the application, the courts referred to the principle of dividing insurance premiums into separate parts based on clarifications from judicial practice. The case file established that the debt owed to the creditor amounted to certain amounts of insurance premiums and penalties.
The cassation annulled the judicial acts in part and included insurance premiums in the 2nd priority, pointing out that the applied approach to the division of insurance premiums does not take into account changes in legislation related to the introduction of a single insurance premium rate. It was noted that the new procedure for calculating and paying insurance premiums led to the recognition of the entire payment as a mandatory component of labor costs. This change in legislation has influenced the determination of the order of satisfaction of such claims in bankruptcy proceedings.
The Court of Cassation noted that all legally relevant circumstances had been established by the lower courts, but the legal approach outlined above had not been taken into account. Since insurance premiums are now considered as a single social payment aimed at providing citizens in cases of loss of earnings or other insurance risks, they should belong to the second stage of satisfaction. This approach corresponds to the principle of the autonomy of the compulsory social insurance system and ensures the equivalence of insurance coverage and insurance funds.
Photo: Freepik
The courts of two instances included part of the insurance premiums in the second stage of the register, and the rest and penalties in the third stage. In partially satisfying the application, the courts referred to the principle of dividing insurance premiums into separate parts based on clarifications from judicial practice. The case file established that the debt owed to the creditor amounted to certain amounts of insurance premiums and penalties.
The cassation annulled the judicial acts in part and included insurance premiums in the 2nd priority, pointing out that the applied approach to the division of insurance premiums does not take into account changes in legislation related to the introduction of a single insurance premium rate. It was noted that the new procedure for calculating and paying insurance premiums led to the recognition of the entire payment as a mandatory component of labor costs. This change in legislation has influenced the determination of the order of satisfaction of such claims in bankruptcy proceedings.
The Court of Cassation noted that all legally relevant circumstances had been established by the lower courts, but the legal approach outlined above had not been taken into account. Since insurance premiums are now considered as a single social payment aimed at providing citizens in cases of loss of earnings or other insurance risks, they should belong to the second stage of satisfaction. This approach corresponds to the principle of the autonomy of the compulsory social insurance system and ensures the equivalence of insurance coverage and insurance funds.
Photo: Freepik
16.01.2026
