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Change to the Social Contribution Base from 2025
05.11.2024
Under Decree No. 1457 of the Government of Russia of 31.10.2024 “Concerning the Unified Maximum Amount of the Base for the Calculation of Social Contributions from 1 January 2025”, the maximum amount of the base for the calculation of social contributions is to rise from 2,225,000 rubles to 2,759,000 rubles.
Given that the 30% rate will continue to apply up to the maximum base amount and 15.1% will be charged on anything above, a company’s total burden will increase by 79,566 rubles per highly paid employee.
The increase in the maximum base amount is to take effect from 1 January 2025.
Authors
Ekaterina Ukhova
B1 Partner
People Advisory services Leader
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Lyudmila Sapronova
B1 Director
People Advisory services
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