Obligatory Insurance Contributions Tariffs 2017

Category of employees

Name of contribution

Limit values base for charging insurance contributions to Social Insurance Fund and Pension Fund of the Russian Federation for 2017

Rate of insurance contributions for 2017

Payments to:
- Russian employees and physical persons
- Foreign employees which have permanent or temporary leave residence in Russia and which are not working under Highly-Qualified Specialist work-permit
- Employees with citizenship of Belarus, Kazakhstan, Armenia

Obligatory pension insurance

Up to 876 000 Rubles

22,0%

More then 876 000 Rubles

10,0%

Obligatory social insurance for temporary disability and maternity

Up to 755 000 Rubles

2,9%

More then 755 000 Rubles

0,0%

Obligatory Medical Insurance

Not set

5.1%

Payments to:
- Foreign employees which  temporary stay  in Russia and which are not working under Highly-Qualified Specialist work-permit (except employees with citizenship of Belarus, Kazakhstan, Armenia)

Obligatory pension insurance

Up to 876 000 Rubles

22,0%

More then 876 000 Rubles

10,0%

Obligatory social insurance for temporary disability and maternity

Up to 755 000 Rubles

1,8%

More then 755 000 Rubles

0,0%

Obligatory Medical Insurance

Not set

0,0%

Payments to:
- Foreign employees which have permanent or temporary leave residence in Russia and which are working under Highly-Qualified Specialist work-permit

Obligatory pension insurance

Up to 876 000 Rubles

22,0%

More then 876 000 Rubles

10,0%

Obligatory social insurance for temporary disability and maternity

Up to 755 000 Rubles

2,9%

More then 755 000 Rubles

0,0%

Obligatory Medical Insurance

Not set

0,0%

Payments to:
- Foreign employees which temporary stay in Russia and which are working under Highly-Qualified Specialist work-permit

Obligatory pension insurance

Up to 876 000 Rubles

0,0%

More then 876 000 Rubles

0,0%

Obligatory social insurance for temporary disability and maternity

Up to 755 000 Rubles

0,0%

More then 755 000 Rubles

0,0%

Obligatory Medical Insurance

Not set

0,0%