WORK AND EXPENSES DURING RUSSIAN BANKRUPTCY
Remote-work expenses during bankruptcy cannot be assessed solely from the label “compensation”. First establish the employer’s obligation to reimburse particular costs, then separately check access to the money and grounds for excluding it from the bankruptcy estate.
Employment basis
Document remote employment and the agreed use of equipment and services.
Payment breakdown
Salary, equipment and connectivity should be distinguishable in the calculation.
Separate protection
An obligation to reimburse a cost does not equal full protection of the receipt.
What the employer must provide
Under Article 312.6 of the Labour Code, the employer provides the means necessary for remote work. Equipment and software-related resources owned or rented by the employee may be used with the employer’s consent or knowledge and in its interests. Compensation for use and reimbursement of associated costs follow employment and local rules: check the process, timing and amount.
A services contract with a self-employed contractor is not itself an employment contract. Buying an expensive laptop on your own initiative does not prove that the employer approved the purchase or must reimburse its full price.
Which amounts must be separated?
| Payment | Documents | Bankruptcy assessment |
|---|---|---|
| Salary for remote work | Payslip, contract and statement | Working remotely does not itself protect all earnings |
| Compensation for the employee’s own work tool | Ownership, use, agreement and calculation | Establish whether this is protected wear-and-tear compensation |
| Internet, communications and software resources | Agreed arrangements, tariffs, payments and work connection | Do not automatically apply the tool-wear exemption |
| Use of equipment rented by the employee | Rental agreement, payments and employer approval | Article 312.6 allows reimbursement but creates no blanket bankruptcy exemption |
Protection for tool-wear compensation has a specific basis in Article 101(1)(8)(b) of Law No. 229-FZ. Its wording is narrower than the resources and expenses covered by Article 312.6. Classification as employment compensation is therefore the start of the assessment, not a complete answer about protection.
Documenting the work-related part of home internet
Collect the provider agreement, tariff details, payment records and the employer’s reimbursement rules. Establish whether a specified amount is paid under an agreed arrangement or actual documented costs are reimbursed. If the family also uses the connection, do not present the whole bill as an additional exclusively work-related expense without explanation.
There is no universal “half the internet bill” allocation for every employee. The calculation should follow applicable documents and facts: a separate work connection, the required tariff, use period and agreed allocation method. Do not backdate supporting documents. If the process is missing or unclear, first request a written explanation from the employer.
The computer itself must be assessed separately from payment for its use. Even documented reimbursement does not remove the need to disclose assets to the manager or guarantee exclusion of the item from the estate.
Five steps before and after receipt
- Prepare employment records. Collect the remote-work contract or addendum, applicable local rules and approval for use of owned or rented resources.
- List expenses. For each item identify the subject, period, amount, work connection and payment evidence. Do not merge salary and all costs into one unexplained total.
- Obtain payroll details. Compare accruals with the arrangements and request the composition of the expected transfer and the basis of each part.
- Inform the financial manager. During asset realisation, request an assessment of specific exclusion grounds and written access arrangements. Separately disclose any employer dispute over unpaid reimbursement.
- Reconcile the actual receipt. Attach the statement and check amounts already released. If refused, request reasons: missing evidence and disagreement over legal grounds require different responses.
Under Article 213.25 of the Bankruptcy Law and paragraphs 1–2 of Supreme Court Plenum Resolution No. 48, protected funds are addressed within the proceedings and disputes are resolved by the court. Additional essential living needs require separate justification; costs making work more convenient should not be presumed unconditionally exempt.
Example: three parts of one transfer
Hypothetical amounts, not statutory rates. A RUB 63,000 transfer contains RUB 60,000 salary, RUB 2,000 for use of personal equipment and RUB 1,000 reimbursement for connectivity. This breakdown helps, but does not itself prove protection of all RUB 3,000 in expenses. Establish the precise nature of equipment compensation and, for connectivity, the reimbursement arrangements and separate grounds for assessment in bankruptcy.
The employee provides the manager with all three calculation lines and the corresponding evidence. The receipt is not concealed and the employee does not unilaterally reduce transfers to the estate. If the employer provides equipment instead of money, document ownership and handover terms: an item is not your property merely because it is located at home.
Frequently asked questions
Is every remote-work payment expense reimbursement?
No. Payment for labour remains salary. Reimbursement needs a separate basis and intelligible calculation, not merely a new name for part of earnings.
Does a fixed allowance mean no receipts are needed?
Check the applicable process and evidence requirements. A fixed amount does not remove the need to document work use or create automatic protection in bankruptcy.
Can any home tariff be charged to the employer?
Choosing a tariff yourself does not establish approval of the entire cost. Clarify work requirements, reimbursement conditions and the personal component.
Does a manager’s refusal mean the employer owes nothing?
No. The employment obligation to reimburse and exclusion of money received from the estate are distinct issues. Each requires its own grounds, evidence and dispute-resolution process.
Need to review payments for remote work?
An initial consultation can examine the contract, expense calculation and bankruptcy stage. We will identify the evidence needed by the employer and manager without promising full retention of every reimbursement.
Book an initial consultationChecked on 7 September 2026. This guide concerns Russian law; individual conclusions depend on the documents.