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%

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