Calculators

Employer insurance contributions

Unified rate, reduced SME rate, contribution cap and workplace injury contributions — monthly and year-to-date.

Monthly salary per employee, RUB

Employees with this salary

Plan

Workplace injury rate, %

Contributions for the year

Workplace injury contributions for the year

Contribution cap per employee

Month	Year-to-date base	Contributions	Workplace injury

Months highlighted in yellow are those in which year-to-date payments exceeded the contribution cap: the 15.1% rate applies above it.

Insurance contribution rates in 2026

Unified rate: 30% on payments up to the contribution cap and 15.1% above it (Art. 425 of the Tax Code). The cap for 2026 is RUB 2,979,000 per employee (Government Resolution No. 1705 of 31 October 2025).
SMEs in listed priority industries (Government Order No. 4125-r, at least 70% of income from the main activity): 30% on the part of a payment up to 1.5 × the minimum wage and 15% on the part above it. From 2026, all other SMEs pay the standard rate.
Listed manufacturing SMEs: 7.6% on payments above 1.5 × the minimum wage (clause 13.1, Art. 427 of the Tax Code).
Workplace injury contributions: 0.2–8.5% depending on the occupational risk class of the main activity (Federal Law No. 434-FZ).

Contributions are paid as a single tax payment by the 28th of the following month; workplace injury contributions are paid to the Social Fund of Russia (SFR) by the 15th.

This is an indicative calculation under the general rules for 2026. For special cases — tax relief, regional wage coefficients, excluded periods — check the regulations.