Obligatory Insurance Contributions Tariffs 2022

By the Decree of the Government of the Russian Federation No. 1951 of 16.11.2021 On the limit value base for calculating insurance contributions on compulsory social insurance against temporary disability and maternity and compulsory pension insurance from 1 January 2022, the limit value of personal income for purpose of calculation obligatory insurance contributions for 2022 is revised.

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 01.01.2022, the limit value base set as follows:

  • 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 Highly-Qualified Specialist work-permit
- 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 Highly-Qualified Specialist work-permit (except 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 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 Highly-Qualified Specialist work-permit
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 Highly-Qualified Specialist work-permit
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%

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