New limits on insurance contributions proposed for 2019
Legal Digest \ 24.10.2018
There is a high likelihood that caps on insurance contribution bases will be approved in December 2018.
It is expected that the limits will have been changed as follows, as of 1 January 2019:

Insurance contribution

Rate

Tax base: wage from the beginning of the year   

2018

2019

For a pension insurance

22%

≤ 1 021 000 rub.

≤ 1 150 000 rub.

10%

> 1 021 000 rub.

> 1 150 000 rub.

For a social insurance 

2,9%

≤ 815 000 rub.

≤ 865 000 rub.

0%

> 815 000 rub.

> 865 000 rub.

For a medical insurance    

5,1%

no limit



Acsour recommends that the above limits be used for budgeting for 2019.