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Share of the unified reduced insurance premium rate


The share of the unified reduced insurance premium rate - the share of the unified reduced rate established by paragraphs 2.2-2.4 of article 427 of the Tax Code of the Russian Federation from January 1, 2023, and by paragraphs 2.5 and 2.6 of article 427 of the Tax Code of the Russian Federation from January 1, 2025, determined in accordance with the norm established by the Budget Code of the Russian Federation for insurance premiums on compulsory pension insurance1.

  1. Federal Law No. 167-FZ of December 15, 2001 "On Compulsory Pension Insurance in the Russian Federation", as amended on October 29, 2024, Article 3 // Official Gazette of the Russian Federation. 2001. No. 51. Item 4832. ↩

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