Russia: First Quarter HQS Notifications Due April 28

Employers have until April 28, 2023 to file first quarter notifications for salaries paid to highly-qualified specialists (HQS). The notification must state the salary paid to HQS from January 1, 2023 until March 31, 2023.  The reported HQS salary should be no less than RUB 167,000 gross per calendar month or RUB 501,000 gross per quarter (if there was a break in work during the reported period). Violations of the established notification procedures, including failure to notify, will result in administrative fines for the employer. Failure to pay the minimum salary set for HQS may result in a ban on the company to employ new HQS employees for two years. Legislative changes that may amend the HQS salary threshold are still pending.