Specifically, for payers of insurance contributions for state social insurance, the following conditions are provided:
• The debt for penalties, fines, and financial sanctions that accrued as of January 1, 2026, will be written off in full without the need to submit an application, provided that there is no principal debt for insurance contributions on that date;
• The debt for penalties, fines, and financial sanctions as of July 1, 2026, may be written off in full upon the payer's application if the principal debt for insurance contributions is settled by July 1, 2026.
