There can be a new penalty for companies with foreign employees. Such bill draft was introduced in the State Duma of Russia.
According to draft, companies, which act like a host and don`t take care of the fact of their foreign or stateless employees departure, will be punished.
Konstantin Fedyaev, the lawyer at Acsour, has commented on that issue for "Primorskaya gazeta".
The full text of the article you could read here.
Apprentices, trainees and even employees during the probationary period often become free and rightless labour force.
Konstantin Fedyaev, the lawyer at Acsour, told Rjob.ru how to avoid troubles during traineeship.
You could read the full article in Russian here.
You could download legal digest here.
1. The deadline is approaching for filing a form 3-NDFL personal income tax return for 2017
Please be reminded that individuals must file their personal income tax returns with tax authorities by 3 May 2018 at the latest.
All individuals, including Russian nationals and foreign citizens, who have unearned income of which the source is in Russia, are obliged to file a form 3-NDFL tax return. Reportable unearned income means income from selling or renting out property, winning a lottery prize, or receiving an inheritance. A tax return must be also filed to claim tax deductions on expenses from the purchase of real estate, tuition fees or medical care. For the full list of cases in which the form 3-NDFL tax return must be filed and for the types of tax deductions and conditions to claim such deductions, please follow this link.
Moreover, for foreign nationals who obtained the status of a tax resident in 2017, filing a tax return is a prerequisite for recalculating and obtaining a refund of tax which was previously withheld at the rate of 30%.
If you do not file and pay at the time of the form 3-NDFL tax return, you will have to pay two fines:
- for the failure to file a tax return — 5% of the amount, and
- for the failure to pay tax — 20% of the personal income tax.
Acsour’s experts are ready to undertake the duty to fill in and file a form 3-NDFL tax return and to clarify all the questions you may have.
2. The Ministry of Finance has issued a reminder of the criteria of a mandatory audit
Under Russian legislation, a mandatory audit is held annually to express an opinion regarding the accuracy of a company’s accounts and financial statements.
The Ministry of Finance has published the criteria according to which companies will be selected for a mandatory audit for 2017. In terms of financial indicators, companies are subject to a mandatory audit if their revenues exceed RUB 400 million for 2016, or if their balance sheet assets at the end of 2016 exceed RUB 60 million. For a full list of criteria, please visit the website of the Ministry of Finance.
Acsour’s experts will advise you on issues pertaining to audits and will help you to prepare for them.
3. Employers are being inspected for compliance with statutory requirements relating to jobs for employees with disabilities
Starting from 1 January 2018, companies are being inspected more frequently in terms of working conditions for employees with disabilities and the quota of jobs for such category of employees.
First and foremost, inspectors will verify whether companies are complying with their obligations to establish jobs for employees with disabilities. The quota for disabled employees in Moscow and St Petersburg is set at the level of at least 2% and 2.5% respectively, where there is an average headcount of over 100 employees.
Before proceeding with potential inspections, the Ministry of Labour has approved guidelines for identifying signs of discrimination against the disabled. According to such guidelines, both a disabled employee and an employer may determine to what extent conditions within a company correspond to Russian legislation.
Acsour’s experts are ready to provide you with information in relation to ensuring jobs for employees with disabilities.