Share of the unified rate
The share of the unified rate - the share of the unified rate established by paragraph 3 of Article 425 of the Tax Code of the Russian Federation, determined in accordance with the norm established by the Budget Code of the Russian Federation for insurance contributions to mandatory pension insurance or insurance contributions to mandatory social insurance in case of temporary incapacity and in connection with maternity1.
Federal Law No. 27-FZ of April 1, 1996 "On Individual (Personified) Accounting in the System of Mandatory Pension Insurance", as amended on July 1, 2026, Article 1, Subparagraph 12 // RSFSR Collection of Laws. 1996. No. 14. Art. 1401. ↩