Obligatory Insurance Contributions Tariffs 2021
| Category of employees | Name of Fund | Limit values base for charging insurance contributions to Social Insurance Fund and Pension Fund of the Russian Federation for 2021 | Rate of social insurance contributions for 2021 | Related legislative link |
| 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 |
State Pension Fund | Up to 1 465 000 Rubles | 22,0% | Article 426 of the Tax Code of Russia |
| More then 1 465 000 Rubles | 10,0% | |||
| Social Insurance Fund | Up to 966 000 Rubles | 2,9% | ||
| More then 966 000 Rubles | 0,0% | |||
| Federal Obligatory Medical Insurance Fund | 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) |
State Pension Fund | Up to 1 465 000 Rubles | 22,0% | Article 426 of the Tax Code of Russia |
| More then 1 465 000 Rubles | 10,0% | |||
| Social Insurance Fund | Up to 966 000 Rubles | 1,8% | ||
| More then 966 000 Rubles | 0,0% | |||
| Federal Obligatory Medical Insurance Fund | 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 |
State Pension Fund | Up to 1 465 000 Rubles | 22,0% | Article 426 of the Tax Code of Russia |
| More then 1 465 000 Rubles | 10,0% | |||
| Social Insurance Fund | Up to 966 000 Rubles | 2,9% | ||
| More then 966 000 Rubles | 0,0% | |||
| Federal Obligatory Medical Insurance Fund | Not set | 0,0% | ||
| Payments to: - Foreign employees which temporary stay in Russia and which are working under Highly-Qualified Specialist work-permit |
State Pension Fund | Up to 1 465 000 Rubles | 0,0% | |
| More then 1 465 000 Rubles | 0,0% | |||
| Social Insurance Fund | Up to 966 000 Rubles | 0,0% | ||
| More then 966 000 Rubles | 0,0% | |||
| Federal Obligatory Medical Insurance Fund | Not set | 0,0% |