Legal alerts
Legal alerts
27 января 2021
Mandatory Requirement to Transfer 30% of Employees to Remote Work in Moscow to Be Cancelled from January 27.
In accordance with Moscow Mayor's Decree No. 5-УМ dated January 27, 2021, the obligation of employers operating in the territory of Moscow, related to the transfer of at least 30% of employees (contractors under civil law contracts) to remote working, shall be suspended.
Herewith, the employers operating in the territory of Moscow, are recommended to continue taking measures aimed at the transfer of at least 30% of employees (contractors under civil law contracts) to remote working, and take other measures aimed at minimization full-time presence of employees (contractors under civil law contracts) in the employment setting.
In addition, the restrictions on the night work of cafes and restaurants, night clubs, bars, and discos, have also been removed. Now, they can operate from 11:00 p.m. until 6:00 a.m. Herewith, these entertainment venues still have to comply with other restrictions, for example, relating to assurance of compliance with social distance.
Herewith, the employers operating in the territory of Moscow, are recommended to continue taking measures aimed at the transfer of at least 30% of employees (contractors under civil law contracts) to remote working, and take other measures aimed at minimization full-time presence of employees (contractors under civil law contracts) in the employment setting.
In addition, the restrictions on the night work of cafes and restaurants, night clubs, bars, and discos, have also been removed. Now, they can operate from 11:00 p.m. until 6:00 a.m. Herewith, these entertainment venues still have to comply with other restrictions, for example, relating to assurance of compliance with social distance.
Amendments to the Labor Code of the Russian Federation Relating to Remote Work Came into Force.
Starting from January 1, 2021, the Federal Law No. 407-FZ "About Amending the Labor Code of the Russian Federation to the Extent of Remote (Distant) Work and Temporary Transfer of Employees to Remote (Distant) Work on the Initiative of Employer in Exceptional Cases" dated December 8, 2020.
The said Law give the definition of the term "remote (distant) work". Three categories of the remote work are established: permanent remote work, remote work for a certain period; periodic remote work.
In addition, it is provided for that the performance of job duties by an employee remotely cannot be a reason for reducing his/her salary.
Reasons for termination of an employment agreement with a remote employee, procedure for temporary transfer of an employee to remote work on the initiative of employer in exceptional cases, are established as well.
The said Law served as a basis for generation of bylaws of the companies transferring their employees to remote work, because it established the core rights and obligations of the parties in this form of interaction.
It should be reminded that in order to meet the formal requirements relating to regulation of the employees' work, it is necessary to record the procedure for interaction between Employee and Employer either in bylaws of company or in an individual agreement with employee, as well as issue a relevant order relating to transfer of an employee to remote work.
If necessary, our specialist can help you prepare the required documents.
The said Law give the definition of the term "remote (distant) work". Three categories of the remote work are established: permanent remote work, remote work for a certain period; periodic remote work.
In addition, it is provided for that the performance of job duties by an employee remotely cannot be a reason for reducing his/her salary.
Reasons for termination of an employment agreement with a remote employee, procedure for temporary transfer of an employee to remote work on the initiative of employer in exceptional cases, are established as well.
The said Law served as a basis for generation of bylaws of the companies transferring their employees to remote work, because it established the core rights and obligations of the parties in this form of interaction.
It should be reminded that in order to meet the formal requirements relating to regulation of the employees' work, it is necessary to record the procedure for interaction between Employee and Employer either in bylaws of company or in an individual agreement with employee, as well as issue a relevant order relating to transfer of an employee to remote work.
If necessary, our specialist can help you prepare the required documents.
Changes in Simplified Tax System.
Starting from January 1, 2021, the Federal Law No. 266-FZ "About Amendments to Chapter 26.2 of Part Two of the Tax Code of the Russian Federation and to Article 2 of the Federal Law "About Amendments to Part Two of the Tax Code of the Russian Federation" dated July 31, 2020 amends terms and conditions under which taxpayers are entitled to apply the Simplified Tax System ("STS") (Article 346.12 clause 4 and clause 4.1 of the Tax Code of the Russian Federation).
Now, the STS can be applied by the companies and Individual Entrepreneurs ("IE") who have annual revenue up to RUB 200 million rather than RUB 150 million as it used to be. The maximum headcount has been increased as well from 100 up to 130 people.
The rates will be the same, i.e. 6% and 15% respectively, for a period when the revenue does not exceed RUB 150 million and the headcount does not exceed 100 people.
Starting from the quarter when the revenue (calculated as year-to-date total) exceeds RUB 150 million and/or the headcount exceeds 100 people, the following rates shall be applied:
- in case of tax base "revenue" — 8 % (new clause 1.1 of Art. 346.20 of the Tax Code of the Russian Federation);
- in case of tax base "revenue minus costs" — 20 % (new clause 2.1 of Art. 346.20 of the Tax Code of the Russian Federation).
Now, the STS can be applied by the companies and Individual Entrepreneurs ("IE") who have annual revenue up to RUB 200 million rather than RUB 150 million as it used to be. The maximum headcount has been increased as well from 100 up to 130 people.
The rates will be the same, i.e. 6% and 15% respectively, for a period when the revenue does not exceed RUB 150 million and the headcount does not exceed 100 people.
Starting from the quarter when the revenue (calculated as year-to-date total) exceeds RUB 150 million and/or the headcount exceeds 100 people, the following rates shall be applied:
- in case of tax base "revenue" — 8 % (new clause 1.1 of Art. 346.20 of the Tax Code of the Russian Federation);
- in case of tax base "revenue minus costs" — 20 % (new clause 2.1 of Art. 346.20 of the Tax Code of the Russian Federation).
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For any additional information or clarifications, please do not hesitate to contact our specialists.
For any additional information or clarifications, please do not hesitate to contact our specialists.
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