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The maximum contribution base for 2025

Legal Digest News
The Ministry of Finance has published a draft decree of the Government of the Russian Federation on a single maximum value of the base for calculating insurance premiums for 2025: Acsour experts reviewed the innovations and told what increases are expected next year.

Insurance premium rates

Uniform rates of insurance contributions for compulsory pension, social and medical insurance have been determined since 2023. Insurance premiums are calculated:

  • 30% - within a single limit value of the base;
  • 15% - from the amount exceeding the value.

The amount of payments in favor of each employee is considered separately and cumulative from the beginning of the year. Contributions under the 30% tariff are accrued for an amount that does not exceed the limit. If the amount of payments is higher, contributions are calculated at a rate of 15.1%.

We remind you that the single limit value of the base for calculating insurance premiums is set annually by the Government of Russia (clause 5.1 of Article 421 of the Tax Code of the Russian Federation). So, for the current year it is 2,225,000 rubles.

How is the single base limit calculated for 2025?

The single limit value of the base for calculating insurance premiums is calculated according to the formula specified in paragraph 5.1 of Article 421 of the Tax Code of the Russian Federation:

Average salary in the Russian Federation * 12 times * 2.3 (coefficient)

It is predicted that in 2025 the average salary will be 99,952 rubles. Thus, the draft resolution provides that the single limit value of the base in 2025 will amount to 2,759,000 rubles, rounded up, according to paragraph 6 of Article 421 of the Tax Code of the Russian Federation.

An increase in the marginal base will lead to an increase in the amount of insurance premiums for employers whose employees receive high salaries.

Acsour experts recommend that companies already take this factor into account when planning expenses for 2025, as well as consider ways to prevent additional burden on the budget. The most effective methods include the transfer of payroll and personnel document management to outsourcing: to learn more about the advantages of the method, follow the link.
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