How is the payment of additional compensation to an employee due to him in connection with termination reflected in the organization’s accounting? employment contract before the expiration of two months from the date of notice of dismissal due to liquidation of the organization? The organization is a small business entity. The employer, in accordance with the established procedure, warned the employee personally and against signature of dismissal in two months due to the liquidation of the organization. One and a half months before the expiration of the two-month period, an agreement on early termination of the employment contract was signed with the employee, in connection with which the employer pays additional compensation in the amount of the employee’s average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal. The amount of additional compensation, amounting to 59,700 rubles, was paid in non-cash form by transferring to the employee’s personal card account on the day of his dismissal. The total amount of payments to an employee upon dismissal does not exceed three times the average monthly salary. For the purposes of accounting and tax accounting of income and expenses, the organization uses the accrual method. The organization does not apply the Regulations on accounting"Estimated liabilities, contingent liabilities and contingent assets" (PBU 8/2010), approved by Order of the Ministry of Finance of Russia dated December 13, 2010 N 167n, and the Accounting Regulations "Information on discontinued activities" PBU 16/02, approved by Order of the Ministry of Finance of Russia dated 02.07 .2002 N 66n.
Labor relations
An employment contract can be terminated by the employer, in particular, in the event of liquidation of the organization (clause 4, part 1, article 77, clause 1, part 1, article 81 Labor Code RF). Moreover, in accordance with Part 2 of Art. 180 of the Labor Code of the Russian Federation, the employer must warn the employee about the upcoming dismissal personally against signature at least two months before the dismissal.
In this case, due to the termination of the employment contract at the initiative of the employer before the expiration deadline the employee is paid additional compensation. The compensation in question is subject to payment in the amount of average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal period (Part 3 of Article 180 of the Labor Code of the Russian Federation).
Based on Part 1 of Art. 140 of the Labor Code of the Russian Federation, upon termination of an employment contract, payment of all amounts due to the employee from the employer is made on the day of the employee’s dismissal. The day of termination of the employment contract in all cases is the last day of work of the employee, with the exception of cases where the employee did not actually work, but in accordance with the Labor Code of the Russian Federation or other federal law, his place of work (position) was retained (Part 3 of Article 84.1 of the Labor Code of the Russian Federation ).
In this case, on the day of dismissal, the employee is paid additional compensation in the amount of average earnings for one and a half months.
Accounting
The organization's expenses for paying additional compensation to an employee in connection with early dismissal are expenses for ordinary activities (clause 5 of the Accounting Regulations "Organization's Expenses" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n).
These expenses are recognized in the compensation accrual period, regardless of the time of actual payment. cash in the accrued amount (clause 6, 18 PBU 10/99).
Accounting records for recording transactions related to the accrual and payment of additional compensation to an employee for early termination of an employment contract are made in accordance with the Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, and are given in the following posting table.
Corporate income tax
According to Art. 255 Tax Code In the Russian Federation, the organization's expenses for wages include any accruals to employees in cash and (or) in kind, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.
In this case, payment of additional compensation to the employee in the event of early termination by the employer of the employment contract in connection with the liquidation of the organization is made in accordance with labor legislation(Part 3 of Article 180 of the Labor Code of the Russian Federation).
According to paragraph 9 of Art. 255 of the Tax Code of the Russian Federation, labor costs include, among other things, accruals for employees released in connection with the liquidation of the taxpayer. Thus, the compensation in question is taken into account as part of labor costs when determining the tax base for income tax.
When applying the accrual method, labor costs are recognized monthly based on the accrued amount (clause 4 of Article 272 of the Tax Code of the Russian Federation).
Income tax individuals(NDFL)
In accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax (exempt from taxation) all types of compensation payments established by the current legislation of the Russian Federation, related, in particular, to the dismissal of employees (clause 3 of Article 217 of the Tax Code of the Russian Federation). Payments that constitute an exception to tax exemption are listed in paragraph. 7, 8 p. 3 art. 217 Tax Code of the Russian Federation. Considered additional compensation for early dismissal does not apply to these exceptions.
At the same time, according to the clarifications of the Ministry of Finance of Russia, additional compensation paid in accordance with Art. 180 of the Labor Code of the Russian Federation, refers to payments upon dismissal of an employee, exempt from personal income tax in a total amount not exceeding in general three times the average monthly earnings (Letters of the Ministry of Finance of Russia dated 07/08/2013 N 03-04-05/26273, dated 06/26/2013 N 03-04-06/24333, dated 04/09/2013 N 03-04-06/11693, dated 03/06/2013 N 03-04-06/6723). In the case under consideration, the specified limit established for the application of exemption from personal income tax is not exceeded.
Thus, additional compensation paid by the employer upon early dismissal of an employee in connection with the liquidation of the organization is not subject to personal income tax.
Insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases all types established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies local government compensation payments (within the norms, provided for by law RF), related, in particular, to the dismissal of employees, with the exception of compensation for unused vacation(clause "d" clause 2, part 1, article 9 Federal Law dated July 24, 2009 N 212-FZ "On insurance premiums in Pension fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund", clause 2, clause 1, article 20.2 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance from accidents at work and occupational diseases").
Detailed information on this issue see in Practical guide on insurance contributions for compulsory social insurance.
By general rule upon termination of an employment contract due to the liquidation of the organization, employees are paid severance pay in the manner established by Art. 178 Labor Code of the Russian Federation. In addition, an employment contract or collective agreement may provide for other cases of payment of severance pay, as well as establish increased amounts of severance pay (Part 4 of Article 178 of the Labor Code of the Russian Federation).
This consultation does not cover the calculation and payment of severance pay in the amount of average monthly earnings, as well as average monthly earnings maintained for the period of employment (Part 1 of Article 178 of the Labor Code of the Russian Federation).
Organizations - small businesses, except issuers of publicly placed securities, has the right not to apply PBU 8/2010 and PBU 16/02 (clause 3 PBU 8/2010, clause 3.1 PBU 16/02).
About the application features unified forms primary accounting documents from 01/01/2013, see comment.
M.S. Radkova, consulting and analytical center for accounting and taxationSometimes employers are required to pay an employee upon dismissal not only wages for time worked in the month of dismissal and compensation for unused vacation, but also other amounts.
It is with their calculation and the procedure for payment that difficulties often arise, since the Labor Code of the Russian Federation does not determine the exact procedure for either their calculation or their payment.
And if you do something wrong, there may be claims from the employee and the labor inspectorate if he complains there. Claims from inspectors cannot be avoided if incorrect calculation of these payments leads to an underestimation of the taxable base for income tax, personal income tax and contributions.
What payments are due to the employee and when?
Upon dismissal for certain reasons, the obligation to make payments and their amount depend on who is the employer - an organization or an entrepreneur.
WE TELL THE EMPLOYEE
The employment authority will issue solution for receiving third month's earnings from your former employer employment, if within 2 weeks after dismissal the employee contacts this body and is not given employment Art. 178 Labor Code of the Russian Federation.
If an entrepreneur dismisses employees due to termination of business clause 1 part 1 art. 81 Labor Code of the Russian Federation or reduction in staff or numbers clause 2, part 1, art. 81 Labor Code of the Russian Federation, then severance pay and earnings for the period of employment to dismissed employees are paid in the amount provided for in the employment contract Art. 307 Labor Code of the Russian Federation. If nothing is specified in the contract with the employee, then nothing is paid at all. Cassation ruling of the Kirov Regional Court dated 09/06/2011 No. 33-3185; Cassation ruling of the Khabarovsk Regional Court dated 07/09/2010 No. 33-4591; Determination of the Moscow Regional Court dated May 27, 2010 No. 33-8604.
Payments to employees upon dismissal for other reasons are the same for both organizations and entrepreneurs.
Severance pay
The Labor Code obliges payment of severance pay only upon dismissal for the following reasons.
| Grounds for dismissal | Amount of severance pay |
| Liquidation of the organization clause 1 part 1 art. 81 Labor Code of the Russian Federation | Average monthly earnings for all workers, excluding m Art. 178 Labor Code of the Russian Federation:
|
| Reduction in the number or staff of an organization's employees clause 2, part 1, art. 81 Labor Code of the Russian Federation | |
| Refusal of an employee to transfer to another job for medical reasons clause 8, part 1, art. 77 Labor Code of the Russian Federation | Two-week average earnings Art. 178 Labor Code of the Russian Federation |
| Call for military service(hiring for alternative service) clause 1 part 1 art. 83 Labor Code of the Russian Federation | |
| Reinstatement at work by decision of the court or labor inspectorate of an employee who previously performed this work for clause 2, part 1, art. 83 Labor Code of the Russian Federation | |
| Refusal of an employee to be transferred to work in another location together with the employer clause 9, part 1, art. 77 Labor Code of the Russian Federation | |
| Recognizing the employee as completely incapable of labor activity in accordance with the medical report m clause 5, part 1, art. 83 Labor Code of the Russian Federation | |
| An employee’s refusal to continue working due to a change in the terms of the employment contract for reasons related to changes in organizational or technological working conditions clause 7, part 1, art. 77 Labor Code of the Russian Federation | |
| Violation through no fault of the employee of the rules established by law for concluding an employment contract, if this excludes the possibility of him continuing to work and there is no possibility of transferring him to another job clause 11, part 1, art. 77 Labor Code of the Russian Federation* | Average monthly earnings Art. 84 Labor Code of the Russian Federation |
* Such violations include cases of concluding an employment contract with persons and Art. 84 Labor Code of the Russian Federation:
- who are deprived by a court verdict of the right to occupy certain positions or engage in certain activities;
- for which it is contraindicated for medical reasons specific work;
- who do not have an education document, and according to the law, performing work requires special knowledge;
- who are disqualified, deprived of special rights or expelled from the Russian Federation;
- who have been dismissed from state or municipal service if restrictions on their involvement in work are established by law;
- who are prohibited by law from engaging in certain types of labor activity (for example, minors cannot be hired for hazardous work Art. 265 Labor Code of the Russian Federation).
Severance pay is payment for the very fact of dismissal. Therefore, it must be paid to the employee on the day of dismissal. Part 4 Art. 84.1, Art. 140 Labor Code of the Russian Federation. The basis for its payment is an order that indicates the appropriate grounds for dismissal. There is no need to issue a separate order for payment of benefits.
Earnings for the period of employment
This payment is due only to employees dismissed from organizations on two bases m Art. 178 Labor Code of the Russian Federation:
- in case of liquidation of the organization;
- in case of reduction in the number or staff of employees.
| Category of workers | For what period is the average monthly salary paid? |
| Seasonal workers | Not paid |
| Employees hired for a period of up to 2 months | Not paid |
| Part-timers | Not paid |
| Persons working in the Far North and equivalent areas | Until employment, but no more than 6 months after dismissal Art. 318 Labor Code of the Russian Federation |
| Other employees | Before employment, but no more than 3 months after dismissal Art. 178 Labor Code of the Russian Federation |
After the first month after dismissal former employee nothing is paid since on the day of dismissal the severance pay has already been paid Articles 178, 318 of the Labor Code of the Russian Federation.
Earnings for the period of employment should provide dismissed workers with financial support after dismissal, provided that they do not immediately find another job. Therefore, it is paid only after the employee confirms that he has not yet found a new job.
Sometimes an employee (especially during the liquidation of an organization) is paid wages for the period of employment immediately on the day of dismissal, without waiting for confirmation that the employee has not found a job. Such a payment is economically unjustified, since the employer does not have evidence confirming its validity Art. 252 Tax Code of the Russian Federation.
What documents must be required from a former employee to pay wages for the period of employment depends on for which month after dismissal it is paid.
| Period | The amount of payment and the documents on the basis of which it is paid Articles 178, 318 of the Labor Code of the Russian Federation |
| After the second month after dismissal for ordinary employees | Average monthly earnings
|
| After the second and third months after dismissal for persons working in the Far North and equivalent areas | |
| After the third month after dismissal for ordinary employees | Average monthly earnings*if the former employee presents:
|
| After the fourth, fifth and sixth months after dismissal for persons working in the Far North and equivalent areas |
* If a former employee gets a job before the end of the second or subsequent months after dismissal, then the average monthly salary must be paid to him in proportion to the “unemployment” period on the basis of a written application and a copy of the work book certified for the new place of work Articles 178, 318 of the Labor Code of the Russian Federation.
** It must be copied, certified and stored.
An employee can apply for this payment at any time, even a year after dismissal.
Compensation for early dismissal
WE TELL THE EMPLOYEE
If organization located in the process of liquidation, but still not excluded from the Unified State Register of Legal Entities, To obtain earnings saved for the period of employment, the employee must apply to the liquidation commission as soon as possible. After all, after the organization is excluded from the Unified State Register of Legal Entities, it will no longer be possible to receive this payment.
When liquidating an organization or reducing its number or staff, the employer is obliged to warn employees in writing about the upcoming dismissal at least 2 months in advance. Part 2 Art. 180 Labor Code of the Russian Federation. At the same time, with the consent of the employee, the employment contract with him can be terminated before the expiration of the notice period for dismissal with the payment of additional compensation, in addition to the severance pay and the average earnings retained by the employee for the period of employment.
The amount of additional compensation is determined based on the employee’s average monthly earnings, in proportion to the time remaining before the expiration of the notice period Part 3 Art. 180 Labor Code of the Russian Federation. For an organization, paying such additional compensation is not entirely profitable, because the employee will receive it not for work, but for agreeing to early dismissal.
Compensation for top managers
The Labor Code provides for special compensation upon dismissal and Art. 181, paragraph 2 of Art. 278, Art. 279 Labor Code of the Russian Federation:
- in connection with a change in the owner of the organization’s property - for its head, his deputies and the chief accountant.
Change of owner of the organization's property - this is, in particular:
- privatization of state or municipal property A Art. 1 of the Law of December 21, 2001 No. 178-FZ;
- transfer into state ownership of property owned by the organization and clause 2 art. 235 Civil Code of the Russian Federation;
- sale of the enterprise as a property complex Articles 559-566 of the Civil Code of the Russian Federation.
There is no change in the ownership of the organization’s property when the composition of participants in an LLC or JSC changes clause 1 art. 66, paragraph 3 of Art. 213 Civil Code of the Russian Federation; clause 32 of the Resolution of the Plenum of the Supreme Court of March 17, 2004 No. 2;
- without explanation - for the head of the organization in the absence of guilty actions on his part.
Compensation to top managers must be paid on the day of dismissal in the amount of at least three monthly salaries Art. 181, paragraph 2 of Art. 278, Art. 279 Labor Code of the Russian Federation. Severance pay and average monthly earnings for the period of employment in these cases are not paid to top managers.
Other payments upon dismissal
An employment or collective agreement may provide for payments to a dismissed employee on other grounds, as well as increased payments upon dismissal in cases established by the Labor Code of the Russian Federation Articles 178, 279 of the Labor Code of the Russian Federation.
Calculation of payments upon dismissal
The calculation period for all these payments, including for the average earnings retained for the second and subsequent months of the employment period, is the same. This is 12 calendar months before dismissal. Moreover, if you dismiss an employee on the last day of the month (that is, this is the last day of work for the employee), then this month is included in billing period. If the dismissal is made on any other day of the month, then the billing period is 12 calendar months before the month in which the employee was dismissed Art. 139 Labor Code of the Russian Federation; clause 4 of the Regulations, approved. Government Decree No. 922 dated December 24, 2007 (hereinafter referred to as the Regulations).
The calculation of payments upon dismissal is not affected in any way by the remuneration system used in the organization: salary, piecework, based on hourly, daily or monthly tariff rates.
With regular accounting of working hours, working days for the months after dismissal are subject to payment on a five-day or six-day basis working week, depending on the operating mode of the organization, falling within the paid period, that is, for a specific month after dismissal clause 9 of the Regulations. In this case, severance pay paid on the day of dismissal must be calculated for working days falling in the first month after the day of dismissal.
To calculate severance pay (earnings for the period of employment), the average monthly earnings in this case can be calculated using the formula e
Additional compensation provided for by labor legislation for termination of an employment contract before the expiration of the notice period for dismissal is not taxable. insurance premiums in full size.
This payment does not apply to severance pay, which is not included in the base for calculating insurance premiums in the amount of three times the average monthly earnings of the dismissed employee (six times earnings for “northern” workers). This conclusion was reached by the Russian Ministry of Labor in letter dated 02/11/16 No. 17-3/B-56.
Subparagraph “d” of paragraph 2 of part 1 of Article 9 of the Federal Law of July 24, 2009 No. 212-FZ states that insurance premiums are not charged for compensation payments established by the legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government related to the dismissal of employees . The exception is, in particular, payments in the form of severance pay and average monthly earnings for the period of employment in the part exceeding in general three times the average monthly earnings of the employee (six times the amount for workers dismissed from organizations located in the Far North and equivalent areas ). Moreover, this procedure applies regardless of the grounds on which the dismissal is made (letter of the Ministry of Labor dated September 24, 2014 No. 17-3/B-448).
The policyholder who contacted the Ministry of Labor had a question: is the specified limit (that is, three or six times the average monthly salary) included in additional compensation for the early dismissal of an employee who was notified of dismissal due to staff reduction? No, it is not included, it is explained in the commented letter dated 02/11/16 No. 17-3/B-56.
Let us remind you that when an employee is dismissed due to a reduction in staff, the employer must pay him severance pay in the amount of the average monthly salary, and he also retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay) ( Art. 178 of the Labor Code of the Russian Federation). In accordance with Article 180 of the Labor Code, the employer is obliged to warn the employee about dismissal due to the liquidation of the company, reduction in headcount or staff at least two months in advance. At the same time, with the consent of the employee, the employment relationship with him can be terminated before the specified period. In this case, the employee is paid additional compensation in the amount of average earnings. It is calculated in proportion to the time remaining before the expiration of the notice of dismissal (Article 180 of the Labor Code of the Russian Federation).
Thus, in practice the following situation is possible. The employee is dismissed before the expiration of the notice period for staff reduction. Accordingly, he was paid not only severance pay and average monthly earnings for the period of employment, but also additional compensation for early dismissal.
From the commentary letter from the Ministry of Labor it follows that in the situation described above, payments exempt from taxation with contributions in a total amount not exceeding in general three times (or six times) the average monthly earnings include only:
— severance pay paid in connection with staff reduction;
— average monthly earnings for the period of employment (Article 178 of the Labor Code of the Russian Federation).
As for additional compensation for early dismissal (Article 180 of the Labor Code of the Russian Federation), such compensation does not apply to the amounts of severance pay and average monthly earnings for the period of employment, which are not subject to contributions in a part not exceeding in general three times (or six times) the amount of average earnings . The specified additional compensation is not subject to insurance premiums by virtue of subparagraph “d” of paragraph 2 of part 1 of Article 9 of Law No. 212-FZ in full.
The additional compensation provided for by labor legislation for termination of an employment contract before the expiration of the notice period for dismissal is not taxed in full. This payment does not apply to severance pay, which is not included in the base for calculating insurance premiums in the amount of three times the average monthly earnings of the dismissed employee (six times earnings for “northern” workers). The Russian Ministry of Labor came to this conclusion in a letter.
Subparagraph “d” of paragraph 2 of part 1 of Article 9 of the Federal Law of July 24, 2009 No. 212-FZ states that insurance premiums are not charged for compensation payments established by the legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government related to the dismissal of employees . The exception is, in particular, payments in the form of severance pay and average monthly earnings for the period of employment in the part exceeding in general three times the average monthly earnings of the employee (six times the amount for workers dismissed from organizations located in the Far North and equivalent areas ). Moreover, this procedure applies regardless of the grounds on which the dismissal is made (letter of the Ministry of Labor dated September 24, 2014 No. 17-3/B-448, see “”).
The policyholder who contacted the Ministry of Labor had a question: is the specified limit (that is, three or six times the average monthly salary) included in additional compensation for the early dismissal of an employee who was notified of dismissal due to staff reduction? No, it is not included, it is explained in the commented letter dated 02/11/16 No. 17-3/B-56.
Let us remind you that when an employee is dismissed due to a reduction in staff, the employer must pay him severance pay in the amount of the average monthly salary, and he also retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay) ( Art. 178 of the Labor Code of the Russian Federation). In accordance with Article 180 of the Labor Code, the employer is obliged to warn the employee about dismissal due to the liquidation of the company, reduction in headcount or staff at least two months in advance. At the same time, with the consent of the employee, the employment relationship with him can be terminated before the specified period. In this case, the employee is paid additional compensation in the amount of average earnings. It is calculated in proportion to the time remaining before the expiration of the notice of dismissal (Article 180 of the Labor Code of the Russian Federation).
Thus, in practice the following situation is possible. The employee is dismissed before the expiration of the notice period for staff reduction. Accordingly, he was paid not only severance pay and average monthly earnings for the period of employment, but also additional compensation for early dismissal.
From the commentary letter from the Ministry of Labor it follows that in the situation described above, payments exempt from taxation with contributions in a total amount not exceeding in general three times (or six times) the average monthly earnings include only:
Severance pay paid in connection with staff reduction;
Average monthly earnings for the period of employment (Article 178 of the Labor Code of the Russian Federation).
As for additional compensation for early dismissal (Article 180 of the Labor Code of the Russian Federation), such compensation does not apply to the amounts of severance pay and average monthly earnings for the period of employment, which are not subject to contributions in a part not exceeding in general three times (or six times) the amount of average earnings . The specified additional compensation is not subject to insurance premiums by virtue of subparagraph “d” of paragraph 2 of part 1 of Article 9 of Law No. 212-FZ in full.
In practice, when paying compensation in connection with the early termination of an employment contract when the number of employees is reduced, provided for in Art. 180 of the Labor Code of the Russian Federation, accountants have a question about paying personal income tax. Is this amount included in three times the average monthly earnings, which is not subject to personal income tax in accordance with clause 3 of Art. 217 of the Tax Code of the Russian Federation? Or this compensation is not subject to personal income tax in full according to the rules of paragraph 1 of Art. 217 of the Tax Code of the Russian Federation? Let's try to figure it out.
Read also Reduction of staff.
According to the clarifications of the Ministry of Finance of Russia (letter dated 07/08/2013 No. 03-04-05/26273), any payments made to employees upon their dismissal (such as compensation, severance pay, average monthly earnings for the period of employment) are not subject to personal income tax in the total amount, not generally exceeding three times the average monthly earnings.
Consequently, amounts exceeding three times the average monthly earnings must be subject to personal income tax.
Read also Reduction of staff or personnel: how much to pay an employee
On the day of dismissal due to reduction, the employee is paid:
- additional compensation in the amount of average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal period ( Part 3 Art. 180 Labor Code of the Russian Federation);
- severance pay in the amount of average monthly earnings ( Part 1 Art. 178 Labor Code of the Russian Federation);
If the total amount of additional compensation and severance pay does not exceed three times the average monthly salary, it is not subject to personal income tax.
After the first month after dismissal, the former employee is not paid anything, since severance pay has already been paid on the day of dismissal.
For the second month after dismissal, the former employee is paid average earnings only if he is not employed. To confirm this fact, he must provide the employer with a work book confirming the absence of work.
Additional compensation - the average salary paid to an employee in accordance with Article 180 of the Labor Code of the Russian Federation in the event of termination of an employment contract at the initiative of the employer before the expiration of the warning period, directly falls under paragraph 3 of Article 217 of the Tax Code of the Russian Federation as compensation payment established by current legislation related to dismissal. Additional compensation is exempt from personal income tax in full and is not included in the amount of the limitation established by paragraph 3 of Article 217 of the Tax Code of the Russian Federation.
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