Anna Ivchenko
- Deputy director of the department of accounting services
Working with self-employed individuals. Business splitting. Tax amnesty for business splitting
- Working with self-employed individuals
- Pros and cons of the professional income tax regime for contractor and client;
- Restrictions and pitfalls (income limits, prohibited activities, working with contractors);
- Common mistakes when concluding civil-law contracts.
- Business splitting
- What do the tax authorities understand by "business splitting"?
- Criteria for "unjustified tax benefit" and signs of splitting.
- The position of the Federal Tax Service and court practice.
- Application of the tax amnesty for business splitting
- Conditions for applying the amnesty: key requirements for businesses.
- Procedure and deadlines: how and when could the mechanism be used (2022-2024)?
- What cases are not covered by the amnesty?
Maria Brychkova
- Payroll team leader
Changes in the Russian labor and tax legislation regarding employee payments in 2026
- Changes in the Labor Code of the Russian Federation
- New minimum wage;
- State Labour Inspectorate;
- New profession classifier;
- Electronic workbooks.
- Changes in taxation of insurance contributions from 2026
- Cancellation of insurance contribution benefits for small businesses;
- Optimization of procedure for submitting notifications on calculated tax amounts;
- Increasing the maximum tax base;
- Mandatory contributions for the founding director.
- Tax reform within the framework of personal income tax
- Changes in deductions;
- Increase in the tax-free amount of personal income tax for childbirth benefits;
- New deduction and income codes.
