The main feature of the single personal income tax rate of 13-15% for remote employees is the clause on remote work, otherwise, the measure will not be applicable, said Linda Kurkulite, lawyer at the international tax planning practice BGP Litigation. According to her, quoted by RIA Novosti, it is also worth paying attention to the details of taxation between the Russian Federation and the country where a person works since Russia has suspended the operation of some provisions of tax treaties with unfriendly countries.
The main feature of the innovation, which, unfortunately, many people forget about, is the need for provisions on remote work in the employment contract, or in an additional agreement. The newly introduced clause directly states that its effect applies exclusively to remunerations paid in favor of remote workers performing labor functions remotely under an agreement with a Russian organization,” the expert noted.
In the case of unfriendly countries, the opportunity to offset tax paid abroad remains provided that this state has not canceled the tax agreement with the Russian Federation. Otherwise, the employee will have to pay taxes in both countries.
From January 1, 2024, all officially employed employees working remotely will be required to pay personal income tax of the same amount – 13%, regardless of the place of performance of official duties. If their income level exceeds 5 million rubles, then the personal income tax rate will rise to 15%.
It was previously reported that working remotely is best suited for journalists, programmers, lawyers, writers, proofreaders, as well as psychologists and tutors. These professions require maximum concentration on completing assigned tasks.