| Tax base by progressive total from the beginning of the year | Total | Federal budget | Federal Social Insurance Fund | Local Social Insurance Fund |
|---|---|---|---|---|
| Up to 100,000 Rb | 13,2% | 9,6% | 0,2% | 3,4% |
| From 100,001 Rb to 300,000 Rb | 7,4% | 5,4% | 0,1% | 1,9% |
| From 300,001 Rb to 600,000 Rb | 3,65% | 2,75% | 400 Rb | 0,9% |
| Over 600 000 Rb | 2% | 2% | 400 Rb | 9900 Rb |
There are no limitations as to application of the regressive UST scale for individual entrepreneurs (as there are for employers, i.e. depending on the average income by progressive total from the beginning of the year).
Individual entrepreneurs do not pay the portion of the tax subject to be transferred to the Social Insurance Fund