The State Duma adopted a law establishing a flat rate of personal income tax of 13-15% for employees working remotely for Russian organizations both in Russia and abroad.
The rate of 13-15% (15% for income above 5 million rubles per year) will be maintained even if you lose your tax residence. The use of a single rate should simplify the administration of personal income tax for tax agents.
Previously, the government proposed a bill that would force Russian companies, in some cases, to collect 30% personal income tax on payments received by workers who have gone abroad. It was later withdrawn.
Now, if an employee works with a Russian organization, then he is a tax agent and must determine the rate of personal income tax based on each specific situation. However, with a remote format of cooperation, it is difficult for companies to check whether a person is a tax resident in Russia. Therefore, it was decided to unify the tax rules for such employees, Alexei Sazanov, deputy head of the RF Ministry of Finance, explained earlier.
Regarding the income of full-time employees, the new rules will come into force from 2024, self-employed – from 2025.
Author:
anastasia mariana
Source: RB
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