Russia has published Decree No. 2143 of 25 November 2022 in the Official Gazette, which establishes a single annual contribution basis (salary) cap for contributions for social and pension insurance in 2023. Under current rules, separate contribution basis caps apply for social insurance (RUB 1,032,000) and pension insurance (RUB 1,565,000). In 2023, a single cap of RUB 1,917,000 applies for both contributions. Based on this cap, a combined contribution rate of 30% applies on salary up to RU…