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
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
September changes to migration rules: are you aware of all of them?
Our migration experts have put together a brief summary of the most important changes relating to foreign employees.
01.09.2025
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
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