Rostrud: the amount of advance payment is not set at the discretion of the employer
Rostrud clarified whether an employer has the right to set the amount of an advance payment at its discretion, for example 50% of the amount of the salary.
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From 2024, it is possible to receive more personal income tax deductions in a simplified procedure, and the amount of social deductions has also been increased
Currently, a simplified tax deduction is available:
- on homeownership expenses;
- mortgage interest expense;
- in the amount of funds deposited in an individual investment account (IIA).
Calculation of compensation for unpaid wages from January 30, 2024
Article 236 of the Labor Code of the Russian Federation has been amended. Interest for delayed wages (and similar amounts) will be payable if:
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Payments to foreign remote workers
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:
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Changes in Tax & Labor codes 2024 | Annual accounting & payroll closing & reports | Final payroll calculations & payments
Details
Date & Time
29.11.2023
15:00-16:30 MSK
Language
Russian
Admission
Free
Platform
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".
Changes in the Labor Law of the Russian Federation in 2024
Most important changes in labor law which come into force in 2024.
Outsourcing of payroll functions for the period of forming a full-time team
Company
Company from the oil sector
- More than 1000 employees
- 40+ separate divisions
Objective
Quickly accept and implement payroll while you search and recruit full-time professionals to replace departed employees:
- Full range of payroll services
- Preparation of reports for state authorities
- Notifications for tax inspection
- Annual personal income tax reporting (form 6-NDFL) for the year 2022
Work stages
- Cases and tasks were transferred in a few days
- Personal income tax registers for 2022 and 2023 were equalized
- Auto-fill of 6-NDFL reports has been set up
- The payroll process has been customized
- The system of controlling the risks of non-payment of wages in due time has been organized
- EDMS and information exchange with the SIF (Social Insurance Fund) are set up
- Prepared and conducted a training seminar for the company's employees on the specifics of personal income tax accounting in 2023 and the formation of 6-NDFL.
- Developed recommendations on accounting in 1C:ZUP
Changes in personal income taxation of payments to remote workers
Since 01.01.2024, payments when an employee performs labor functions remotely under a contract with an employer that is a Russian organization or with a separate subdivision of a foreign organization registered in the territory of the Russian Federation, is recognized as income from sources in the Russian Federation [1]. Such income is subject to personal income tax at the rate of 13% (15% for payments exceeding 5 million rubles per year).
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New rules on overtime pay
The Constitutional Court recognized that the current practice of paying overtime violates the rights of employees. The judges obliged lawmakers to amend Article 152 of the Labor Code and employers to apply the new work algorithm.
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Advantages of using 1C: Payroll and Personnel Management (1C:ZUP) edition 3
To maintain personnel records, calculate salaries, and prepare reports for government agencies, various versions and configurations of 1C can be used: ZUP 2.5 or 3; Accounting; Integrated Automation; ERP Enterprise Management, and other 1C configurations.
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