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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