RUS Tax Base Insurance Premiums


On Nov. 7, RUS Tax established single maximum insurance premiums.


  • RUS Tax established a single maximum base value for calculating insurance premiums.
  • Issued Resolution of Oct. 31, 2024 No 1457 On a single maximum base value for calculating insurance premiums from January 1, 2025"
  • For each individual, base will be 2,759,000 RUB, will be effective from Jan. 1, 2025.
  • The main category of payers calculates insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability.
  • In connection with maternity, compulsory medical insurance at generally established uniform rates 30% within established uniform maximum of the base, 15.1% above it.

Regulators RUS Tax
Entity Types Corp; Ins; Pension
Reference PR, 11/7/2024; OG 11/2/2024; Res 1457, 10/31/2024
Functions Accounting; Financial; HR; Reporting; Tax; Treasury
Countries Russia
Category
State
Products Corporate; Disability; Family/Medical Leave; Insurance; Pensions
Regions EMEA
Rule Type Final
Rule Date 11/7/2024
Effective Date 1/1/2025
Rule Id 232564
Linked to N/A
Reg. Last Update 11/7/2024
Report Section International

Last substantive update on 11/12/2024