From the beginning of 2021, innovations in labor, tax and other spheres will come into force in Russia, which can significantly affect the lives of most citizens. Next year will be no exception.

In particular, issues with remote employment will be legally regulated and the list of jobs available to women will be expanded. There will be more types of treatment for which tax deductions can be given, and sick leave with a child can be taken for a longer period of time. In addition, progressive taxation will take effect - a 15% tax will be levied on income over 5 million rubles per year. Read more about these and other innovations in RIAMO article.

On January 01, 2021, numerous laws traditionally go into effect.

The following laws and amendments take effect at the beginning of 2021 and provide for the following:

Labor relations and social security

- Changes in the procedure for determining the amount of the subsistence minimum, which affects the amount of various social benefits. From now on the subsistence level will not be calculated on the basis of the consumer goods basket, but on the basis of the median income;

- Legalization and streamlining of relations on transferring employees to remote work, as well as providing such employees with guarantees of respect for their rights. Previously, the RF Labor Code provided for a separate remote work regime for employees who work only in this way. Now the Labor Code provides for the possibility of transferring employees to remote work, both temporarily and permanently;

- Significant reduction of the list of jobs, which are prohibited for female workers. Now the number of such jobs is about 100, while previously there were more than 450 (Order No. 512n of the Ministry of Labor of 18.07.2019);

- Abolition of paper work record books at employment (Federal Law No. 439-FZ of 16.12.2019). Previously, when an employee applied for a job, he or she was given a paper employment record book;

- Indexation of maternity capital by 3.7%.

Taxes and fees

- The introduction of a progressive scale of personal income taxation. In particular, a 15% tax will be levied on income exceeding 5 million rubles. Earlier the RF Tax Code established a single personal income tax rate of 13% for all taxpayers;

- taking into account the tax overpayment by the taxpayer in determining the amount of taxes to be paid. Corresponding amendments were made to the Tax Code of the Russian Federation;

- the possibility, in accordance with the Tax Code, to receive tax notices through the Multifunctional Public Services Center by a taxpayer filing corresponding applications.


- streamlining relations and providing guarantees for the protection of rights of subjects dealing with electronic money, cryptocurrency and other digital financial assets. A new law on digital financial assets and digital currency was adopted. Previously, these social relations were not regulated at all;

- the possibility for drivers to complete the contents of the medical kit themselves. Previously, by order of the RF Ministry of Health, drivers had to buy already formed first-aid kits;

- a ban on making fires in the yards of private houses located in populated areas. There was no such restriction in the previous fire regulations;

- a ban on storing personal belongings in the attics and basements of apartment buildings, which was established by the new fire regulations;

- a ban on including tips in the receipt in catering establishments (new Rules for provision of services in the sphere of public catering). Previously, for example, restaurants presented payments to visitors in the receipt, not relating to the cost of dishes and services chosen by the visitor;

- availability of categories for all hotels, which is stipulated by Decree of the RF Government dd. 18.11.2020 No. 1860;

- prohibition on occupancy of minors in hotels without presentation of notarized parental consent, as stipulated by the new Rules for Provision of Hotel Services.

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