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
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
E-cards for HQSs in Moscow are to be issued after medical tests
The Migration Center at 18/1, Ul. Bakhrushina, Moscow, has begun issuing e-cards to all categories of temporarily staying foreign citizens when they undergo fingerprinting and photographing procedures and when they submit renewed medical test certificates.
19.08.2024
Law on the expulsion and conditions of stay of foreign citizens — FAQ
In 2025 an “expulsion regime” will take effect in relation to foreign citizens who are in Russia without proper legal grounds. The purpose of the regime is to ensure that they either leave Russia or acquire legal grounds to stay (reside) in the country.
09.08.2024