
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
Tax reforms – bill published on the State Duma’s website. Personal income tax: differences from the previous text of the bill
On 3 June 2024 the text of Bill No. 639663-8 “Concerning Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” was published on the State Duma’s website. In terms of personal income tax, the newly tabled text of the bill has differences from the previous version.

Changes in overtime pay regulation
On 10 April 2024, the State Duma approved amendments to Article 152 of the Russian Labor Code. According to the new requirements, the calculation of overtime pay must take into account not only the base salary but also reimbursements and incentive payments.
Employers are to be banned from firing widows of combat veterans
On 2 April 2024 the Federation Council approved a bill to amend the Russian Labour Code by inserting a new Article 264.1 “Guarantees for the Spouse of a Deceased Veteran of Combat Operations”.