Considering that COVID-19 remains a hot topic in Russia, the Russian Ministry of Finance reminded in its recent letters that the companies obliged to test their employees for coronavirus in compliance with the legal requirements to ensure a safe working environment shall have the right to deduct related costs for profit tax purpose. In addition, the ministry recalled that no material gain arises for the employees in connection with COVID-19 testing at the expense of the employer. Therefore, no personal income tax shall be withheld in this respect.

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