{"title":"根据雇佣合同支付给在俄罗斯联邦境外远程工作的雇员的款项","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":"{\"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}","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}
Payments under an employment contract to an employee working remotely outside the Russian Federation
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)?