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
Entry of foreign citizens into Russia: collection of biometric data and application for entry
On 1 December 2024 an experiment will begin involving the collection of biometric data for the creation of digital profiles of foreign citizens, and from 30 June 2025 foreign citizens entering Russia without visa will be required to submit an application for entry into 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.
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.
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.
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.