Authorizing a separate subdivision (SS) to accrue and pay wages
In the event that the separate subdivision has a bank account, before 01 January of the year following the reporting year, it is necessary to send to the Inspectorate of the Federal Tax Service a notice of authorizing the subdivision to accrue and to pay wages (and of revoking such authority). It shall request from the Inspectorate of the Federal Tax Service a permission to accrue and to pay wages (as well as to revoke such authority).
PaymentContributions shall be paid and the insurance contributions calculation shall be submitted filed at the location of that SS.
Code of Payment Type in Payment Orders for Wages and Other Payments to Employees
From 01 June 2020, the draft directive of the Central Bank will introduce new codes for field 20 of the payment order:
1 - to transfer wages, leave allowances, royalties from which a part of the amount may be withheld (article 99 of Law No. 229-FZ)
2 - for child benefits, travel expenses and other funds from which no deduction may be made (article 101 of Law No. 229-FZ);
3 - for amounts of compensation for harm to health and payment of compensations from the budget to citizens who suffered due to radiation or man-made disasters, from which no deduction may be made either (sub-clauses 1 and 4 clause 1 article 101 of Law No. 229-FZ).
Until the new codes are specified in wages payment documents, income is not required to be encoded.
This will allow banks to distinguish between types of income wherefrom taxes may and may not be withheld.
A deflator coefficient has been set.
For the personal income tax, it is 1.810.
It is used to calculate advance payments by “patent” foreigners.
Other changes:
