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Submission of information about individuals working under civil law contracts from 2023

Submission of information about individuals working under civil law contracts from 2023

LEGAL DIGEST, NEWS \ 17.06.2022

The State Duma in the first reading adopted a draft law according to which employers are required to submit information about employed and dismissed individuals who perform work or provide services on the basis of a civil law contract.

According to the text of the draft law, the list of citizens insured in the field of compulsory insurance for temporary disability and maternity will be expanded, and apart from employees working on the basis of an employment contract, individuals – executors under a civil law (CL) contract will be able to receive compulsory social insurance (CSI) allowance.

However, they will be able to receive such allowances only under a certain condition: the amount of accrued insurance premiums for the CSI for the calendar year preceding the year of occurrence of the insurable event will not be less than the cost of the insurance year. This cost is determined by the formula determined by part 3 of article 4.5 of Law No. 255-FZ. If an employee works both on the basis of a CL contract and an employment contract, then these two grounds will be taken into account when calculating the amount of assessed contributions.

Also, if the law is approved, starting from January 1, 2023, companies will have to send to the Pension Fund of Russia information on labour activities in the form of a CZV-TD about individuals performing works or providing services on the basis of a CL contract. The document will need to specify the start and end dates of the performance of works (provision of services). The deadline for submission of the document is not later than the working day following the day of conclusion of the CLcontract or the day of completion of works (provision of services). Currently, information on the CZV-TD form is submitted only in respect of employees working on the basis of an employment contract.

The new changes are associated with the discussion of the draft law, according to which the Pension Fund of Russia will be transformed into the state non-budgetary fund “Pension and Social Insurance Fund of the Russian Federation” with the amalgamation with the Social Insurance Fund. It will be abbreviated as the Social Fund of Russia (SFR).

Acsour carefully monitors these legislative changes and will inform you about the latest news on this topic.

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