Tax Messenger
Summaries of key tax and legal developments in legislation and case law and the latest issues affecting human resource management, prepared by B1's experts in Russia
Changes to migration statutory duties from 1 September 2025
Statutory duties for the issuance of an invitation to enter the Russian Federation to foreign citizens (960 rubles) and for the issuance of a work permit to a foreign citizen (4,200 rubles) are not changing.
14.08.2025
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Guarantees for employees who are laid off but continue to work on a secondary basis
Under the proposed changes, employees who are laid off from their main place of work due to the liquidation of the company or redundancy will retain the right to all statutory payments even if they continue to work as a secondary job.
30.07.2025
Financial assistance for families with children – tax-free threshold set to rise
Russia’s Federation Council has approved a law expanding tax benefits for families with children. Under new amendments to the Tax Code, the amount of financial assistance that can be paid by an employer tax-free (i.e., without incurring PIT or social contributions) will rise from 50,000 rubles to 1 million rubles per child.
22.07.2025
New rules for the calculation of average earnings
The Government of the Russian Federation has approved Decree No. 540 dated 24.04.2025, which makes small adjustments to the way in which average earnings are calculated. The decree will come into force on 1 September 2025 and remain in effect until 1 September 2031.
08.07.2025
Tougher sanctions for failure to report information to a military registration office
On 2 July, the Federation Council approved amendments to the Administrative Offenses Code of the Russian Federation aimed at increasing the penalties imposed on individuals for failing to inform their local military registration office of a change of home address.
03.07.2025