Russia: Employer-Provided Mobile Phones Not Liable for Social Tax

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By Jared Mondschein

July 7— Employers are not liable for pension fund contributions on payments made for providing mobile phones to employees, the Russian supreme court recently ruled.

The decision clarified that payments made directly to cellular service providers for communication services should be considered general expenses of the company.

To contact the reporter on this story: Jared Mondschein at

To contact the editor responsible for this story: Michael Baer at

The Supreme Court decision is available in Russian at

For more information on Russian HR law and regulation, see the Russia primer.