By Resolution No. 1951 of November 16, 2021 “On the limit value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 01, 2022”, new limit bases for insurance premiums were adopted.
Payments of pension contributions to the FIU amount to 22% of wages as a general rule. If payments in favor of an individual have exceeded the threshold value (limit) since the beginning of the calendar year, then, as a general rule, the employer (policyholder) must pay pension contributions at a rate of 10%, and there is no need to transfer “sick” contributions at all if the limit is exceeded.
– 1,565,000 rubles on an accrual basis from January 01, 2022 – for pension contributions to the Pension Fund.
– 1,032,000 rubles on an accrual basis from January 01, 2022 – for contributions for temporary disability and in connection with maternity;