Obligatory Insurance Contributions Tariffs 2022
By the Decree of the Government of the Russian Federation No. 1951 of
Annually, the base for calculating insurance contributions is indexed, taking into account the growth of average wages in the Russian Federation.
The indexing coefficient for limit value for calculating insurance contributions for compulsory social insurance for temporary disability and maternity and insurance contributions for mandatory pension insurance is established at 1,069.
From
- 1 032 000 Rubles for compulsory social insurance against temporary disability and maternity (966 000 Rubles in 2021)
- 1 565 000 Rubles for mandatory pension insurance (1 465 000 Rubles in 2021).
Table with new limit values base for 2022:
| 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 2022 | Rate of social insurance contributions for 2022 | 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 - Employees with citizenship of Belarus, Kazakhstan, Armenia |
State Pension Fund | Up to 1 565 000 Rubles | 22,0% | Article 426 of the Tax Code of Russia |
| More then 1 565 000 Rubles | 10,0% | |||
| Social Insurance Fund | Up to 1 032 000 Rubles | 2,9% | ||
| More then 1 032 000 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 |
State Pension Fund | Up to 1 565 000 Rubles | 22,0% | Article 426 of the Tax Code of Russia |
| More then 1 565 000 Rubles | 10,0% | |||
| Social Insurance Fund | Up to 1 032 000 Rubles | 1,8% | ||
| More then 1 032 000 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 |
State Pension Fund | Up to 1 565 000 Rubles | 22,0% | Article 426 of the Tax Code of Russia |
| More then 1 565 000 Rubles | 10,0% | |||
| Social Insurance Fund | Up to 1 032 000 Rubles | 2,9% | ||
| More then 1 032 000 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 |
State Pension Fund | Up to 1 565 000 Rubles | 0,0% | |
| More then 1 565 000 Rubles | 0,0% | |||
| Social Insurance Fund | Up to 1 032 000 Rubles | 0,0% | ||
| More then 1 032 000 Rubles | 0,0% | |||
| Federal Obligatory Medical Insurance Fund | Not set | 0,0% |