Now, when transferring foreign insurance premiums for an employee, you do not need to pay personal income tax


The Ministry of Finance clarified whether it is considered natural income when employees pay their insurance contributions to the employer, as required by the legislative framework of a foreign country.

By an appeal dated May 22, 2019 No. 03-04-06 / 37009, the state agency commented that the personal income tax base contains both cash and in-kind profits, including material benefits and other taxpayer's income.

To the income that the staff received in Nat. form equate:

  • incomplete or full payment for the taxpayer by enterprises or individual entrepreneurs:
  • services, goods, work, property rights, including utility services, food, leisure, education in the interests of the employee.

Here, the payment in accordance with foreign legislation of the enterprise that is the employer of insurance premiums, the payer of which this company will be determined, will not lead to the appearance of in-kind income from the employees of this enterprise.

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