The draft on the maximum size of the base for calculating insurance contributions for 2021 has been published.

24.10.20

The base for calculating insurance contributions in 2021 will be:


for contributions to the Social Insurance Fund - 966,000 rubles;
for contributions to the Pension Fund - 1,465,000 rubles.


For comparison, this year, the base for contributions to the Social Insurance Fund is 912,000 rubles, and for contributions to the Pension Fund is 1,292,000 rubles.


How does it work?


Pension Fund: if the payments accrued to the employee since the beginning of the year do not exceed the maximum base of 1,465,000 rubles, the contributions should be paid at the rate of 22%.
If the payments exceed this amount, you need to pay contributions at the rate of 10% from the excess.


Social Insurance Fund: if the payments accrued to the employee since the beginning of the year do not exceed the maximum base of 966,000 rubles, the contribution rate will be 2.9%. If the payments from the beginning of the year exceed 966,000 rubles, the excess is not subject to contributions.

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