The Ministry of Finance of the Russian Federation has issued an explanation determining the procedure for taxation of compensation for the use of personal and rented property by remote acting employees in their work.
Letter No. 03-04-06/263 dated January 11, 2022 states that a remote employee has the right, with the consent or knowledge of the employer and in their interests:
In this case, expenses are understood as the costs associated with the use of computer equipment (printers, scanners, notebook computers, desktop computers and all-in-one PCc), the Internet, mobile communications, electricity, consumables (stationery), etc.
The basis for payment of compensation for expenses incurred is an internal regulatory document of the company, an employment contract with an employee or an additional agreement to the contract. At the same time, the amount of reimbursable expenses:
Please be reminded that earlier, the bodies of the Ministry of Finance in their Letters No. 03-04-06/96913 dated November 6, 2020 and No. 03-03-06/1/6672 dated February 4, 2020 expressed a similar opinion. For more information about the procedure for determining the amount and documenting the compensation of remote acting employees, see this article.
In the matters of the organization of labour of remote acting employees and the procedure for registration of appropriate compensation payments, please contact Acsour experts.