The Government of the Russian Federation in its Resolution approved new limits on insurance premiums for 2021.
From January 1 next year, the following limits on insurance premiums will be applied:
|Type of insurance premiums||Taxation base: salary from the beginning of the year 2020||Taxation base: salary from the beginning of the year 2021||Contribution rate within the limit||Contribution rate in excess of the limit|
|For pension insurance||1,292,000 rubles||1,465,000 rubles||22%||10%|
|For social insurance||912,000 rubles||966,000 rubles||2,9%||0%|
|For health insurance||Not set||Not set||5,1%||5,1%|
Acsour recommends using these limits for the purposes of drawing up 2021 budget.