| Tax base per employee by progressive total from the beginning of the year | Total | Federal budget | Social Insurance Fund | federal Compulsory Medical Insurance fund | local Compulsory Medical Insurance fund |
|---|---|---|---|---|---|
| Up to 100 000 Rb. | 35,6% | 28% | 4% | 0,2% | 3,4% |
| From 100 001 Rb to 300 000 Rb | 20% | 15,8% | 2,2% | 0,1% | 1,9% |
| From 300 001 Rb to 600 000 Rb | 10% | 7,9% | 1,1% | 0,1% | 0,9% |
| Over 600 000 Rb | 2% | 2% |
Regressive scale may be applied only in case the employer is entitled thereto (see below). If the employer is not entitled to the regressive scale, the tax is levied at the maximum rate (as for the tax base up to 100,000 Rb) independent on the amount of remuneration received by an individual employee.