Changes in Tax & Labor codes 2024 | Annual accounting & payroll closing & reports | Final payroll calculations & payments


Date & Time

15:00-16:30 MSK






MS Teams

Speakers & Topics

Maria Brychkova

  • Payroll team leader

Payroll settlements with employees. Preparing for annual reporting on personal income tax and contributions. Major changes in the Labor Code of the Russian Federation and the Tax Code of the Russian Federation from 2024

Final payroll settlements with employees for 2023

  • Settlements with employees in December. Work during New Year holidays
  • Approval of vacation schedule for 2024
  • Labor relations with mobilized employees and military registration

Preparation for annual reporting on personal income tax and contributions

  • Social payments from December paychecks. Annual social payments for employees in December
  • Reporting to Social Fund of Russia
  • PIT

Major changes to the Labor Code and the Tax Code from 2024

  • Contributions for traumatism. New procedure for confirming OKVED from 2024
  • Unified tax account, personal income tax, insurance contributions
  • Changes in labor relations with foreign workers

Anna Ivchenko

  • Deputy director of the department of accounting services

Preparation for the annual accounts for 2023

  • Practical aspects on application of FAS 25\2018 "Lease Accounting", FAS 6\2020 "Property, Plant and Equipment"
  • Conducting an inventory as part of the 2023 annual closing, taking into account the new FAS 28\2023 "Inventory".
  • Required procedures in 2023 related to the application of the new FAS 14\2022 "Intangible Assets" and 26\2020 "Capital Expenditures".

Administrative liability for non-compliance with anti-crisis measures

According to the proposal of the Ministry of Finance, from January 1, 2024, it is planned to start monitoring how companies comply with anti-crisis measures in the financial sector and establish responsibility for violations in this area. It is expected that control will be entrusted to the Federal Tax Service, the Federal Customs Service and the Central Bank, and they will be empowered to request information from the control subjects.

It is planned that the amount of fines will be tied to the amount of the transaction carried out in violation of anti-crisis measures (20-40%), however, for officials, the maximum amount of the fine will be 30,000 rubles.

For transactions (operations) that do not have a monetary value, fines for officials may amount to 40-50 thousand rubles, and for legal entities - from 800 thousand to 1 million rubles.

Link to the draft law

How to pay dividends konsu legal financial consulting russia kazakhstan cis

How to pay dividends: requirements, procedures and documents

One of the main goals of creating a legal entity is to make a profit from its activities. However, in order to receive income in the form of dividends, it is not enough to have positive financial results, it is also necessary to resolve correctly the issue of formalizing their payment. In practice, quite often there are disputes concerning the procedure, timing and grounds for paying dividends. The most common of them are discussed in this article.Read more

Possibility of remote work abroad, procedure for paying personal income tax and insurance premiums

Possibility of remote work abroad, procedure for paying personal income tax and insurance premiums

In the remote work mode, the employee performs work outside the office, and interacts with the employer via the Internet. It does not matter how far from the location of the employer the place of work of the remote employee is located. There are no restrictions in this case, suggesting that the employee can work remotely while abroad.Read more

Vat on electronic services provided by foreign companies to russian customers konsu consulting

VAT on electronic services provided by foreign companies to Russian customers

Electronic services provided by foreign companies in Russia are subject to VAT. In order to exercise tax control over such transactions, the tax legislation provides for the obligation to tax register foreign organizations that are providers of electronic services or intermediaries involved in settlements.Read more

Overview sanctions and other restrictions well en konsu outsourc (2)

Overview of Sanctions and Other Restrictions, as well as Legislative Easements and Measures of State Support for Business in Russia

In 2022, the conditions for doing business in Russia have changed significantly. A multitude of sanctions, restrictions, relaxations, and measures of state support are being implemented. The lawyers and tax consultants at Konsu have prepared an overview of the main changes. We constantly monitor the situation and add information about the changes as the relevant documents are adopted and come into force.
Read more

Does every company need a Chief Accountant?

For many years traditional Russian accounting was based on the model of “one company – one Chief Accountant”, this issue provokes many questions. That’s why we decided to answer a frequently asked question if every company needs a Chief Accountant.
Read more