of November 28, 2018 No. 1426
About the extreme size of base for calculation of insurance premiums for compulsory social insurance on case of temporary disability both in connection with motherhood and on mandatory pension insurance since January 1, 2019
According to Item 6 of article 421 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Determine that for payers of the insurance premiums specified in the subitem 1 of Item 1 of article 419 of the Tax Code of the Russian Federation, the extreme size of base for calculation of insurance premiums: on compulsory social insurance on case of temporary disability and in connection with motherhood is subject to indexation since January 1, 2019 in time 1,061 taking into account growth of the average salary in the Russian Federation and constitutes the amount which is not exceeding 865000 rubles the accruing result since January 1, 2019 concerning each physical person;
on mandatory pension insurance taking into account the size of the average salary in the Russian Federation for 2019 increased by 12 times, and the raising coefficient applied to it, stipulated in Item the 5th article 421 of the Tax Code of the Russian Federation for 2019 in the amount of 2,1, constitutes the amount which is not exceeding 1150000 rubles the accruing result since January 1, 2019 concerning each physical person.
2. This resolution becomes effective since January 1, 2019.
Russian Prime Minister
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