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MOSCOW, May 18. The personal income tax rate for remote employees will be the same — 13/15%, regardless of whether he is a Russian tax resident or not, said Deputy Finance Minister Alexei Sazanov, whose comment was published by the Ministry of Finance on its website.
In the materials of the department, we are talking about amendments to the Tax Code, which the government introduced at the end of April, but the project was almost immediately withdrawn for revision.
“The issue of taxation of remote employees who work with organizations both under labor contracts and under GPC (civil law) agreements was resolved. Regardless of their status — Russian tax resident, non-resident — their income will be be taxed at the personal income tax rate of 13/15% provided for Russian tax residents. This is also included in the text of the bill,» Sazanov said.
The Deputy Minister explained that now if a taxpayer works with a Russian organization, then it is a tax agent and must determine the tax rate depending on each specific situation. If an employee works remotely, it is difficult for a company to verify his residency. Therefore, starting next year, it is proposed to unify the rules and establish a single tax rate.
When a Russian tax resident provides services to a foreign company, it must become a tax agent by registering and pay taxes at the same rate — 13/15%. If this does not happen, the taxpayer must submit the declaration himself.
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«If an agreement on the avoidance of double taxation has been concluded with the country in which this foreign company is registered, that is, the right to take the tax paid off (in the event of suspension of agreements, the norms will continue to apply),» the Deputy Minister specified.
Last year, the Ministry of Finance proposed to consolidate the obligation of employees of Russian companies working from abroad to pay taxes in Russia. The agency explained this by the need to eliminate the practice of non-payment of personal income tax from payments to remote workers who do not receive tax resident status in any state or receive such status in a low-tax jurisdiction. The main discussion then revolved around the tax rate: should it be the same for Russian residents — 13% or 15% (at the rate of 15%, the income of an individual in excess of five million rubles a year is taxed), or as for non-residents — 30%.