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Unified Maximum Base for Calculating Insurance Contributions
The unified maximum base for calculating insurance contributions is established taking into account the average salary level in the Russian Federation for the corresponding year, increased twelvefold, and applied to it a coefficient of 2.31.
Tax Code of the Russian Federation, as amended on 2023-01-01, Article 421, paragraph 5.1 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩