Payroll in the CIS Countries: Pitfalls and Advice

Personal income tax rates in the majority of the CIS countries is governed by federal law and easy to calculate; in Russia and Belorussia, 13 percent, in Kazakhstan, 10 percent, in the Ukraine, 15-17 percent. However, despite the apparent simplicity, payroll in the CIS countries is not without its complexities.

Here we discuss common pitfalls and provide advice to employers for effective payroll management. Sub-topics include:

·         Vacation Payments

·         Income in Kind

·         Salary Calculation and Confidentiality

·         Payroll Processing Programs

·         Work Shifts

·         Work during Public Holidays

·         Salary Confidentiality

·         Internal Control

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