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New base cap for insurance contributions from 2026
07.11.2025
In accordance with Decree of the Russian Government No. 1705 “On the Single Base Cap for the Assessment of Insurance Contributions Starting 1 January 2026” of 31 October 2025, the threshold for insurance contributions will be increased from RUB 2,759,000 to RUB 2,979,000.
Given that the rate of 30% will still apply to amounts below the threshold and 15.1% will be charged on amounts exceeding it, the overall burden on companies will rise by RUB 32,870 per highly paid employee.
The new base cap is to take effect from 1 January 2026.
Authors
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Ekaterina Ukhova
B1 Partner
People Advisory Services (PAS) Leader. 25+ years of consulting experience focusing on complex employer and employee issues
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Lyudmila Sapronova
B1 Director
People Advisory Services, Tax, Law and Business Support
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