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Planned changes to the social security contribution cap effective 2027
09.10.2026
The Russian Government has drafted a decree “On the Single Base Cap for the Assessment of Social Security Contributions Effective 1 January 2027” and released it for public discussion. According to the proposed changes, the base cap for the assessment of social security contributions will be increased from RUB 2,979,000 to RUB 3,311,000.
Given that the 30% rate continues to apply up to the base cap, with 15.1% charged on any excess amount, the change will add RUB 49,468 to an employer’s costs per highly paid employee.
The base cap increase is set to take effect on 1 January 2027.
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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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Evgeniya Zhuravleva
B1 Manager
People Advisory Services, Tax, Law and Business Support
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Planned changes to the social security contribution cap effective 2027
The Russian Government has drafted a decree “On the Single Base Cap for the Assessment of Social Security Contributions Effective 1 January 2027” and released it for public discussion. According to the proposed changes, the base cap for the assessment of social security contributions will be increased from RUB 2,979,000 to RUB 3,311,000.
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