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New limits of insurance premiums in 2023

New limits of insurance premiums in 2023

LEGAL DIGEST, NEWS \ 07.12.2022

The Government of the Russian Federation in its Resolution approved a single limit base for calculating insurance premiums for 2023.

The amendments are associated with the approval of Federal Law No. 239-FZ dated July 14, 2022, which introduced significant changes in the procedure for calculating and paying insurance premiums. One of them is the unification of the work of the Pension Fund (PFR) and the Social Insurance Fund (SIF) into a Single social fund, as well as the establishment of a single limit on insurance premiums.

This figure will be determined by indexing the maximum amount of the base for calculating insurance premiums for compulsory pension insurance (CPI), established from January 1, 2022, taking into account the increasing of average salary in the Russian Federation.

Starting from January 1 2023, the following limits on insurance premiums will be applied:

Type of insurance premiums Taxation base: salary from the beginning of the year, rubles Insurance premiums within the limit Insurance premiums over the limit
2022 2023 2022 2023 2022 2023 2022 2023
For pension insurance Unified Social Fund 1,565,000  

1,917,000

22% 30% 10% 15,1%
For social insurance 1,032,000 2,9% 0%
For medical insurance Not set 5,1% 5,1%

Acsour recommends using these limits for the purposes of drawing up 2021 budget.

Acsour