Supreme Court to Determine Priority of Insurance Premium Debts in Bankruptcy Proceedings

According to PRObankrotstvo, the Federal Tax Service has commenced an action (Case No. A05-5689/2024) in the bankruptcy case of SK LLC.

Judge I.V. Razumov of the Supreme Court of the Russian Federation has referred the dispute to the Judicial Chamber on Economic Disputes. A hearing is scheduled for 5 February 2026.

Anna Aktanaeva, Head of Practice at FBK Legal, commented:

‘We expect that the Judicial Chamber of the Supreme Court will confirm that insurance premiums accrued after the introduction of the unified tariff should be classified as second-priority claims in the creditors’ register. This position is consistent with the 2023 reform, which did away with differentiated tariffs for various types of insurance. Since premiums are now paid as a single amount and constitute an integral part of labour costs, their legal nature resembles wage arrears, which have traditionally been ranked as second priority.

Such a ruling would unify court practice and simplify the work of bankruptcy receivers; it would also strengthen the protection of employees' interests as the ultimate beneficiaries of insurance payments, by raising the priority of these claims.

At the same time, for other creditors, this may mean a reduction in the share of claims satisfied, especially in cases with a limited (insignificant) bankruptcy estate. The Supreme Court’s decision will set a precedent and will likely serve as a basis for further interpretation of issues related to the priority order for mandatory public payments.’