Category: Your expert

The issue of choosing between a full-time accountant and an outsourcing company is especially relevant for small and medium-sized businesses today. Changes in tax legislation, increased administrative burden, digitalization of reporting — all this requires high qualifications and efficiency in accounting support. But which is more profitable from a business point of view: to keep a specialist on staff or transfer accounting to external professionals? Full-time accountant: control and accessibility The advantage of having your own accountant is constant availability. He knows the specifics of the company, can quickly respond to changes, participate in work meetings, and interact with other employees. In addition, intra-team interaction allows you to flexibly solve non-standard tasks. However, hiring a qualified accountant is not just about the salary. These include: taxes and contributions (up to…

  Starting from May 30, 2025, new rules for the processing of personal data will come into force in Russia: fines will increase significantly, negotiable sanctions will appear, and up to 500 million rubles will be threatened for the leakage of biometric data. What will change from May 30, 2025 Federal Law No. 420-FZ of 11/30/2024 tightens liability for violations in the field of personal data. The changes apply to all operators: companies, sole proprietors, the self-employed, and even individuals who process the data of other citizens. Failure to notify Roskomnadzor Starting from May 30, 2025, fines for failure to provide notification of the start of personal data processing will increase.: Individual: 5,000-10,000 rubles. Officials: 30,000-50,000 rubles. Sole proprietors and organizations: 100,000 - 300,000 rubles . The notification is submitted…

In April 2025, several changes in the field of labor legislation became the subject of attention of both experts and citizens. The government and legislators have outlined a vector for flexibility and transparency of labor relations, as well as the fight against illegal employment. A plan to identify able-bodied but unemployed citizens The Government of the Russian Federation has approved an interdepartmental plan for 2025-2027 to identify able-bodied Russians who do not participate in labor activities. The main goal is to strengthen control over shadow employment and increase the effectiveness of government support measures. The plan includes: • Digital data exchange between departments; • monitoring of non-employees through the FIU and the Federal Tax Service; • preventive measures and individual work at the level of the subjects of the Russian…

Individuals, individual entrepreneurs and citizens who have received income without personal income tax withholding by tax agents are required to submit a 3-personal income tax return for 2024 no later than April 30, 2025. New declaration form Since 2025, the updated personal income tax form 3 has been applied (Federal Tax Service Order No. ED-7-11/757@ dated 09/19/2024). Among other changes, it is possible not to specify passport data and date of birth if there is a TIN or a phone number. Who is required to submit the declaration They must report: • individual entrepreneurs based on; • private practitioners (notaries, lawyers, etc.); • individuals who have received income from: • lease or sale of property (if the minimum period of ownership is not met); • Sources abroad; • gifts from…

New SIM card registration rules will come into force on April 1, 2025, aimed at improving security and reducing the number of telephone fraud cases. In accordance with the approved changes, no more than 20 SIM cards can now be registered per citizen of the Russian Federation. The innovations apply to both individuals and telecom operators. The latter receive the right to suspend the service of redundant numbers if they detect an excess of the established limit — in the absence of legal grounds. In addition, users will have the opportunity to check the number of SIM cards registered in their name using the Gosuslugi portal. A special section will be available in your personal account that allows you to view the list of numbers online and, if necessary, initiate…

Since March 1, 2025, the Labor Code of the Russian Federation has been amended regarding the institution of mentoring, which is especially important for organizations that actively implement a system for transferring knowledge and experience within the team. The main changes in the Labor Code of the Russian Federation on mentoring: 1. Consolidation of mentoring at the legislative level A new article 351.8 of the Labor Code of the Russian Federation has been introduced, regulating the activities of mentors. Mentoring is now officially recognized as a work function, rather than just an internal process of the organization. 2. Mentoring process Now the appointment of a mentor should be fixed by an additional agreement to the employment contract. It specifies: • Goals and objectives of mentoring (what a mentor should teach);…

Since March 1, 2025, updated requirements in the field of occupational safety and fire safety will come into force in Russia, which will affect all organizations, regardless of the form of ownership. The changes are aimed at improving workplace safety and adapting corporate standards to modern standards. The main innovations: • Additional staff briefings and training In accordance with Federal Law No. 311-FZ dated 07/02/2021, employers are required to conduct unscheduled briefings and testing of personnel's knowledge on labor protection, as well as develop new training programs taking into account updated requirements. • Updating internal documents Employers should make changes to local regulations, including labor protection instructions, evacuation plans, and emergency procedures. • Requirements for workplace equipment In accordance with the Decree of the Government of the Russian Federation dated…

On January 6, 2025, changes regarding the grounds for unscheduled inspections by the State Labor Inspectorate (GIT) came into force. These changes were introduced by the order of the Ministry of Labor No. 640n dated 11/28/2024 and affect both large companies and individual entrepreneurs. Major changes: 1. Cooperation with the self-employed A check will be scheduled if: • more than 35 self-employed are involved; • their income from cooperation with one company exceeds 90%; • the amount of payments exceeds 35,000 rubles per month; • The cooperation lasts more than 3 months. Penalties: • For organizations: from 50,000 to 100,000 rubles. • For sole proprietors: from 5,000 to 10,000 rubles. 2. Reduction of salaries in medical organizations An unscheduled inspection is possible if the salary of 25% or more of…

Starting from March 1, 2025, new rules will be introduced in Russia for the use of cash registers in public catering establishments. Restaurants and cafes are now required to issue cash receipts to customers until they pay for services rendered. Previously, restaurants and cafes often used advance invoices or slips, which displayed the ordered dishes and their cost. After that, the payment was made, and the final cash receipt was provided to the client. However, this practice made it possible in some cases not to record the fact of payment through the CCT, which could lead to concealment of real revenue and underestimation of the tax base. According to the new requirements, after the customer agrees to pay for the order, the institution is obliged to generate and issue a…

On January 1, 2025, Federal Law No. 303-FZ of 08.08.2024 comes into force in Russia, introducing mandatory registration of owners of social media channels with an audience of more than 10,000 subscribers. The law applies to all popular platforms, including YouTube, Instagram, TikTok, Telegram and others. Objectives of the innovation Increasing the transparency of the work of popular bloggers and media personalities. Tightening control over advertising content and ensuring its compliance with legal requirements. Responsibilities of owners of social media channels Registration with Roskomnadzor: Owners of major channels are required to register as an official media resource. Income reporting: If there is an advertising activity, it is necessary to provide income data. Compliance with the law: Channel owners are required to comply with Russian legislation, including: Labeling of advertising content.…