For 2023, the unified maximum base for insurance contributions calculation is set at 1,917,000 rubles (Resolution of Government of Russia No. 2143, dated November 25, 2022). After the merger of the Pension Fund of the Russian Federation and the Social Insurance Fund in 2023, instead of separate tariffs for pension, social, and health insurance, a unified rate of insurance contributions is applied. Until the 1,917,000 rubles amount is reached, contributions on remunerations are calculated at 30%. As soon as the maximum base is exceeded, the rate will be 15.1%.