Contents / application of regressive scale

APPLICATION OF UST REGRESSIVE SCALE

The scale of rates of the unified social tax is regressive and is applied to payments to every separate employee depending on the amount of their salary. However, an organisation must meet the specified requirements to be able to apply the regressive scale – the average salary per employee must be more than 2,500 Rb per month. If these are not met, the maximum rate of tax is applied to all employees regardless of the amount of their salary.
Average tax base per employee on the date of payment of tax advances is (the portion of the most highly paid employees is not taken into account):
less than 2500 Rb
more than 2500 Rb
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The tax is paid at the maximum rate regardless what the actual tax base for each natural person is. The taxpayer loses its right to use the regressive rate scale until the end of the tax period
The tax is paid at an appropriate regressive rate
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calculated as progressive total of the tax base from the beginning of the year divided by the number of past months in the current tax year
By calculation of the tax base by an employer with the average number of employees equal to:
over 30
Up to 30
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Remuneration of

10%

of most highly paid employees
 Not included into the calculation of average tax base per employee 
Remuneration of

30%

of most highly paid employees