MEPC will be transferred at the expense of employer’s own funds. The amount of contributions will depend on employees’ income.
- from January 1, 2024 –1.5%;
- from January 1, 2025 –2.5%;
- from January 1, 2026 – 3.5%;
- from January 1, 2027 – 4.5%;
- from January 1, 2028 – 5%.
The employee’s monthly income taken for calculating MEPC cannot be less than the minimum wage.
Tax agents that choose to pay MEPC as part of a single payment will transfer:
- from January 1, 2024 – 7%;
- from January 1, 2025 – 10.5%;
- from January 1, 2026 – 14.1%;
- from January 1, 2027 – 17.4%;
- from January 1, 2028 – 19%.
Photos are from open sources.