Published on 13 Sep 2013 • Russian Federation |
Governmental off-budget funds | 2010 | as of 2011 |
Mandatory pension insurance - to the Pension Fund | 20% max. RUB 83,000 | 26% max. RUB 107,900* |
Mandatory social insurance for temporary disability and maternity - to the Social Insurance Fund | 2.9% max. 12,035 | 2.9% max. 12,035 |
Mandatory medical insurance - to the Federal Fund for Mandatory Medical Insurance | 1.1% max. RUB 4,565 | 2.1% max. RUB 8,715 |
Mandatory medical insurance - to the Territorial Fund for Mandatory Medical Insurance | 2% max. RUB 8,300 | 3% max. RUB 12,450 |
Total social contributions | 26% max. RUB 107,900 | 34% max. RUB 141,100 |
* Subject to annual indexing of the capped assessment base of RUB 415,000. |
As of 2010 | Before 2010 | ||
Individuals | Major tax evasion |
| RUB 100,000 and RUB 300,000 respectively |
Large-scale tax evasion | RUB 3,000,000 of unpaid taxes for three consecutive years (when the unpaid amount exceeds 20% of the total amount of taxes due). RUB 9,000,000 in other cases | RUB 500,000 and RUB 1,500,000 respectively | |
Companies | Major tax evasion |
| RUB 500,000 and RUB 1,500,000 respectively |
Large-scale tax evasion |
| RUB 2,500,000 and RUB 7,500,000 respectively |