From 2024, regardless of whether a remote employee located abroad has the status of a tax resident of the Russian Federation or not, his payments will be subject to personal income tax with a tax agent – a domestic employer (or a separate subdivision of a foreign organization registered in Russia) at the following rates:

  • 13% – on payments within the limit of 5 million rubles per calendar year;
  • 15% – for payments in excess of 5 million rubles per calendar year.

Adjustments were made to Articles 208 and 224 of the Tax Code on the basis of Law No. 389-FZ dated 31.07.2023.