The Federal Tax Service is closely monitoring possible manipulations with the transfer of bonus payments to the end of 2024.
Companies want to use the transfer option to save on taxes before the personal income tax rate increases in 2025.
The head of the Federal Tax Service, Daniil Egorov, told RBC that this could lead to inspections.
In the event of a sharp increase in the tax base by the end of 2024, given the current low rates, audits with additional tax assessments are possible.
There will be questions about the bonuses, Egorov said.
Some companies want to postpone bonuses and awards from the beginning of 2025 to December 2024 in order to save on taxes for salaries over 2.4 million rubles per year.
From 2025, a progressive personal income tax scale will come into effect, which will make payments more expensive.
According to Egorov, manipulations with the transfer of payments to the end of 2024 could lead to audits and additional charges.
He stressed that businesses must assess the risks when making such a decision in order to avoid additional tax audits.
For reference
Bonus is a premium.
