{"title":"Payments under an employment contract to an employee working remotely outside the Russian Federation","authors":"O. Koreneva","doi":"10.33920/pol-2-2112-04","DOIUrl":null,"url":null,"abstract":"In this material, the author will answer the following question: what is the procedure for taxation (personal income tax, insurance premiums) of payments under an employment contract in favor of an employee — a citizen of the Russian Federation, a non-resident of the Russian Federation working in a Russian organization under an employment contract remotely, being outside the Russian Federation (China)?","PeriodicalId":373461,"journal":{"name":"Voprosy trudovogo prava (Labor law issues)","volume":"116 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Voprosy trudovogo prava (Labor law issues)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33920/pol-2-2112-04","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
In this material, the author will answer the following question: what is the procedure for taxation (personal income tax, insurance premiums) of payments under an employment contract in favor of an employee — a citizen of the Russian Federation, a non-resident of the Russian Federation working in a Russian organization under an employment contract remotely, being outside the Russian Federation (China)?