Other changes in 2021-Publication
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Alla Matyukhina

Methodologist BDO Unicon Outsourcing

Application of the regional coefficient to the benefit for combining duties

Now the benefit for combining duties is subject to the regional coefficient and prorated increase.

  1. Combining of professions and positions by an employee with his/рук written consent represents work in conditions that deviate from normal (Article 149 of the Labour Code). An additional benefit is prescribed for such work, the amount of which is established by agreement of the parties to the employment contract (Part 1, Article 151 of the Labour Code). This benefit is included in remuneration as a compensation payment (Part 1, Article 129 of the Labour Code).

  2. The remuneration of workers employed in the regions of the Far North and equivalent localities is subject to regional coefficients and prorated salary increase (Article 315 of the Labour Code).

  3. Rostrud concludes that the regional coefficient and prorated increase should also be applied to the benefit for combining professions and positions.

Letter of Rostrud No. PG/01549-6-1 dated 19 February 2021


New retention periods for documents required for calculating and paying taxes

Taxpayers are now obliged to keep the documents required for calculating, withholding, transferring and paying taxes for five years. Such amendments to Clause 3, Article 24 of the Tax Code took effect on 17 March 2021.

The Tax Code does not contain a list of documents that should be retained during this period.

These may include:

  • tax returns and calculations for all types of taxes;

  • tax ledgers;

  • documents on tax exemptions and benefits;

  • information about the income of individuals;

  • registers of income of individuals;

  • payroll sheets, payroll slips;

  • expense reports, waybills;

  • certificates of completion for work and services provided under civil contracts;

  • cash and bank documents;

  • inventory lists, reports and sheets.

This list is incomplete. Any documents that inspectors have the right to require during an on-site, off-site or other inspection may be considered as documents necessary for the calculation and payment of taxes.

Tax Code, Article 24. Tax Agents







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