1 021 000, предельная, величина, база
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Предельная величина базы на 2018 год: 1 021 000 рублей
19.11.2017
Правительственным постановлением от 15.11.2017 № 1378 утверждена предельная величина базы для исчисления страховых взносов на 2018 год.
Текст документа опубликован на официальном сайте Правительства РФ.
Напомним, по нормам статьи 421 НК РФ, предельная величина базы для исчисления страховых взносов на обязательное социальное страхование на случай временной нетрудоспособности, а также на обязательное пенсионное страхование подлежит ежегодной индексации в соответствии с ростом средней заработной платы в России.
Согласно документу, предельная база страховых взносов на обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством в 2018 году составит 815 000 рублей. В текущем году эта величина составляет 755 000 рублей.
Предельная величина базы для исчисления страховых взносов на обязательное пенсионное страхование составит 1 021 000 рублей. В настоящее время эта величина составляет 876 000 рублей.
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