Payments to employees upon termination of employment
Payouts to employees upon termination — for the purposes of this paragraph, payouts to employees upon termination shall be deemed, in particular, exit allowances paid by the employer upon termination of the employment contract as provided for in employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulatory acts containing provisions of labor law1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 255, subpara. 9 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩