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By Sergei Blagov
Sept. 16—Russian employers cannot make cash payments of wages to nonresident foreign employees, according to new guidance released Sept. 15 ( Letter No. ZN-4-17/15799) by the Russian Federal Tax Service.
Section 2, Article 14 of Federal Law No. 173-FZ on currency regulation and currency control forbids cash payments to independent contractors who are not Russian tax residents. The tax service letter makes clear that this prohibition also applies to employees.
For tax purposes, anyone who spends at least 183 days during a 12-consecutive-month period in Russia is considered a resident.
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The text of Letter No. ZN-4-17/15799 is available in Russian here.
For more information on Russian HR law and regulation, see the Russia primer.
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