Professional experience
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Lyudmila is a director in the PAS practice within Tax, Law and Business Support. She has over 20 years of professional experience with the firm’s Moscow office since 2005
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She leads payroll and HR administration outsourcing projects, covering everything from full-cycle implementation to ongoing operational support. Her project portfolio also includes due diligence engagements focused on assessing potential risks and recommending mitigation strategies
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Lyudmila serves as a methodology lead on projects supporting the implementation of new software to ensure compliance with Russian legislation
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She has extensive experience advising on labor law compliance, social security contributions and personal income tax matters
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Together with her team, she helps clients meet their personal tax compliance obligations, including the preparation and filing of individual tax returns. She also provides support in obtaining social security certificates
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Lyudmila designs and delivers training programs on labor law compliance and HR administration
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She has worked with clients across a wide range of industries
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She is a frequent speaker at professional conferences and seminars
Competencies
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Payroll and HR administration
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Labor law
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Social security insurance
Education
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Financial University under the Government of the Russian Federation, degree in Taxation
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Moscow New Law Institute, degree in Civil Law
New base cap for insurance contributions from 2026
In accordance with Decree of the Russian Government No. 1705 “On the Single Base Cap for the Assessment of Insurance Contributions Starting 1 January 2026” of 31 October 2025, the threshold for insurance contributions will be increased from RUB 2,759,000 to RUB 2,979,000.
07.11.2025
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
New rules for employee bonuses
A new law published on 7 June 2025 makes amendments to the Labor Code of the Russian Federation which are aimed at establishing transparent criteria for awarding and reducing bonuses.
10.06.2025
Change to the Social Contribution Base from 2025
The maximum amount of the base for the calculation of social contributions is to rise from 2,225,000 rubles to 2,759,000 rubles. The increase in the maximum base amount is to take effect from 1 January 2025.
05.11.2024
The Labor Code now requires employers to pay for unused rest days owed for work on days off and public holidays when terminating employment
Amendments have been made to Article 153 of the Russian Labor Code, which deals with the remuneration of labour on days off and non-working public holidays.
03.10.2024
Planned changes to the social contribution threshold base from 2025
The Government of Russia has prepared a draft decree “Concerning the Unified Maximum Amount of the Threshold Base for the Calculation of Social Contributions from 1 January 2025” and published it for public consideration.
02.10.2024
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.
11.04.2024