of November 25, 2022 No. 2143
About the single extreme size of base for calculation of insurance premiums since January 1, 2023.
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 single extreme size of base for calculation of insurance premiums taking into account the size of the average salary in the Russian Federation for 2023 increased by 12 times, and the coefficient applied to it, stipulated in Item 5.1 articles 421 of the Tax Code of the Russian Federation in the amount of 2,3, constitutes the amount which is not exceeding 1917000 rubles the accruing result since January 1, 2023 concerning each physical person.
2. This resolution becomes effective since January 1, 2023, but not earlier than after one month from the date of its official publication and not earlier than the 1st of the next settlement period on insurance premiums.
Russian Prime Minister
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.