The Government of the Russian Federation has sent for public hearing a draft Resolution that sets new limits of insurance premiums in 2022.
If the relevant amendments are approved by the State Duma, the following limits of insurance premiums will begin to be applied starting from January 1, 2022:
|Type of insurance premiums||Taxation base: salary from the beginning of the year 2021||Taxation base: salary from the beginning of the year 2022||Contribution rate within the limit||Contribution rate in excess of the limit|
|For pension insurance||1,465,000 rubles||1,565,000 rubles||22%||10%|
|For social insurance||966,000 rubles||1,032,000 rubles||2.9%||0%|
|For health insurance||Not set||Not set||5.1%||5.1%|
Upon the entry into force of this Resolution, it is recommended to use these limits for the purposes of preparation of the budget for 2022.