Media & Resources
Personal income tax of remote workers
DATE: September 27, 2023 | AUTHOR: AT
Federal Law No. 389 of 31.07.2023 introduced new rules of withholding personal income tax (PIT) from the salaries of the employees working remotely outside the Russian Federation. Currently tax agents do not withhold personal income tax when paying salaries to remote workers residing outside the Russian Federation. If remote employee is a Russian tax resident, they must pay PIT themselves.
Starting from January 1, 2024, employers will be obliged to withhold personal income tax from the salaries of remote employees residing outside Russia regardless of whether they are Russian tax residents or not.
PIT will be calculated at the general rate of 13% / 15%.