In simple terms
Insurance contributions (страховые взносы) are money the employer pays to the state on top of your salary. They fund pensions, sick pay, maternity pay and free healthcare under the compulsory health insurance policy (ОМС, OMS). Contributions are not deducted from your salary — you take home your salary minus only personal income tax (НДФЛ, NDFL).
Contributions are paid via the tax office in a single payment to the single tax account (ЕНС), usually by the 28th of the following month. The Federal Tax Service then passes the information to the Social Fund, where your pension and benefit entitlements build up on your account.
Rates in 2026
| Payments to one employee for the year | Rate |
|---|---|
| Up to 2,979,000 ₽ (the cap) | 30% |
| Above 2,979,000 ₽ | 15.1% |
In addition, the employer separately pays workplace injury contributions to the Social Fund — from 0.2% to 8.5% depending on how hazardous the work is.
Small and medium-sized businesses used to almost all pay 15% on the part of salary above 1.5 times the minimum wage (МРОТ, MROT). From 2026, this relief remains only for companies in priority industries (for example, manufacturing). Others pay the general rate. There are other reliefs too — for example, for IT companies.
Example calculation
Salary of 100,000 ₽ a month, an ordinary company:
100,000 × 30% = 30,000 ₽ in contributions a month
Over the year that is 360,000 ₽. The employee takes home 100,000 − 13,000 = 87,000 ₽, while the company spends 130,000 ₽ a month on them.
If the salary is 300,000 ₽ a month, the year’s total is 3,600,000 ₽. On the first 2,979,000 ₽ contributions are 30%, i.e. 893,700 ₽. On the remaining 621,000 ₽ — 15.1%, i.e. 93,771 ₽. In total, 987,471 ₽ for the year.
A company in a priority industry pays for an employee with a salary of 80,000 ₽ as follows: on 1.5 minimum wages (40,639.50 ₽) — 30%, that is 12,191.85 ₽; on the remaining 39,360.50 ₽ — 15%, that is 5,904.08 ₽. Total: 18,095.93 ₽ a month.
Calculate it yourself
Change the numbers and the step-by-step calculation updates instantly. Russian rules for 2026.
Contributions for yourself: sole traders
A sole trader (ИП, IP) with no employees pays fixed contributions for themselves: 57,390 ₽ in 2026, plus 1% of income above 300,000 ₽ a year. The self-employed do not pay contributions; they build up pension rights only if they pay voluntarily.
Why employees should know this
- Contributions determine your insurance record and pension points. You can check whether your employer pays for you in the statement of your individual account on Gosuslugi.
- Sick pay and maternity pay are calculated only from money on which contributions were paid. A grey salary will not be counted.
- Do not confuse contributions with tax: personal income tax is withheld from your salary, while contributions are paid on top.
The salary calculator will show how much you take home, and the pension calculator how your salary affects your pension.
In Russia, Kazakhstan and Belarus
Russia
Governed by Chapter 34 of the Tax Code and paid via the Federal Tax Service (ФНС). In 2026 the single rate is 30% on payments up to 2,979,000 ₽ a year and 15.1% above that; separately, workplace injury contributions are paid to the Social Fund (СФР).
Kazakhstan
Pension contributions (ОПВ, OPV) of 10% and health insurance contributions (ВОСМС, VOSMS) of 2% are withheld from the salary; on top of it the employer pays employer pension contributions (ОПВР, OPVR) of 3.5%, social contributions of 5%, compulsory health insurance contributions (ОСМС, OSMS) of 3%, and social tax.
Belarus
The employer pays 34% of the payroll to the Social Protection Fund (ФСЗН, FSZN), and the employee 1% from their salary; separately, accident insurance is paid to Belgosstrakh (Белгосстрах).
Sources: Tax Code of the Russian Federation, Part Two («Налоговый кодекс РФ»), ConsultantPlus, Federal Tax Service of Russia («ФНС России»), Social Fund of Russia («Социальный фонд России»)