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Insurance premium limit: changes in 2023

Insurance premium limit: changes in 2023

LEGAL DIGEST, NEWS \ 08.09.2022

From January 1st, 2023, a single limit base for calculating insurance premiums for pension and social insurance will be in effect. Its amount will be determined by the Government of the Russian Federation.

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 1st, 2022, taking into account the growth of average salary in the Russian Federation. At the moment, the limit of insurance premiums for CPI is 1,565,000 rubles, and the expected indexation coefficient is 7%.

If the relevant provisions remain unchanged and are approved by a Resolution of the Government of the Russian Federation, the following limits of insurance premiums will begin to apply from next year:

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
For pension insurance 1,565,000  

1,675,000 (1,565,000 * 7%)

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

When the Resolution of the Government of the Russian Federation comes into force, it is recommended to use these limits for the purposes of budget-setting process for 2023.

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