Array ( [PREVIEW_PICTURE] => Array ( [ID] => 73034 [TIMESTAMP_X] => 22.07.2025 18:40:05 [MODULE_ID] => iblock [HEIGHT] => 733 [WIDTH] => 1100 [FILE_SIZE] => 127038 [CONTENT_TYPE] => image/jpeg [SUBDIR] => iblock/0c5 [FILE_NAME] => 0c5d83bda8b8efbc55d5023136f163fb.jpg [ORIGINAL_NAME] => tax-taxes-reform-1.jpg [DESCRIPTION] => [HANDLER_ID] => [EXTERNAL_ID] => 3f81f50a8bb964ab5512f1f9abd87a97 [~src] => [SRC] => /upload/iblock/0c5/0c5d83bda8b8efbc55d5023136f163fb.jpg [ALT] => Правительство введёт налог на выплаты при досрочном выходе на пенсию в рамках крупной реформы [TITLE] => Правительство введёт налог на выплаты при досрочном выходе на пенсию в рамках крупной реформы ) [~PREVIEW_PICTURE] => 73034 [ID] => 37057 [~ID] => 37057 [NAME] => Правительство введёт налог на выплаты при досрочном выходе на пенсию в рамках крупной реформы [~NAME] => Правительство введёт налог на выплаты при досрочном выходе на пенсию в рамках крупной реформы [IBLOCK_ID] => 2 [~IBLOCK_ID] => 2 [IBLOCK_SECTION_ID] => 2 [~IBLOCK_SECTION_ID] => 2 [DETAIL_TEXT] => Выплаты сотрудникам, уходящим на досрочную или добровольную пенсию, будут облагаться подоходным налогом в соответствии с планом масштабной реформы, о котором правительство объявило во вторник.

Законопроект, являющийся частью более широкого пакета из шести законопроектов о налоговых реформах, направлен на модернизацию налоговой системы и расширение налоговой базы страны. Он предлагает включить в сферу налогообложения выплаты, связанные с трудоустройством и ранее освобождавшиеся от налогов, в том числе чаевые, бонусы, надбавки и другие льготы, привязанные к должности человека, даже если они выплачиваются члену семьи.

До сих пор схемы досрочного выхода на пенсию, которые в основном использовались банками и полугосударственными организациями, такими как Cyta и Управление электроэнергетики Кипра (EAC), предусматривали щедрые выходные пособия для сокращения численности персонала, полностью освобождённые от налогов.

Эти схемы долгое время были предпочтительным методом реорганизации деятельности без сокращения штатов. Предлагаемая поправка к закону о подоходном налоге изменит этот статус-кво.

Согласно законопроекту, все выплаты, связанные с трудоустройством, будь то денежные средства или материальные ценности, станут облагаемыми налогом. Сюда входят и выплаты при выходе на пенсию или прекращении договора, а также регулярные или единовременные надбавки.

Однако, по данным Philenews, правительство намерено предоставить ограниченную льготу, освободив от налогообложения первые 20% любых компенсаций при досрочном выходе на пенсию.

Несмотря на широкий охват предлагаемых изменений, некоторые группы останутся под защитой.

Единовременные выплаты государственным служащим и сотрудникам государственного сектора в более широком смысле по-прежнему будут освобождаться от налогообложения. Кроме того, выплаты из пенсионных и резервных фондов останутся необлагаемыми налогом, если они предусмотрены коллективным договором.

В последние годы схемы добровольного ухода с работы предлагались крупными работодателями, включая Банк Кипра, Hellenic Bank, Laiki Bank, Alpha Bank, бывший Cooperative Bank, Cyta, Управление портов Кипра и EAC.

Предыдущая попытка ввести фиксированную ставку налога на выплаты при досрочном выходе на пенсию была отложена из-за сильного сопротивления со стороны профсоюзов, которые утверждали, что эта мера подорвёт права работников с большим стажем. [~DETAIL_TEXT] => Выплаты сотрудникам, уходящим на досрочную или добровольную пенсию, будут облагаться подоходным налогом в соответствии с планом масштабной реформы, о котором правительство объявило во вторник.

Законопроект, являющийся частью более широкого пакета из шести законопроектов о налоговых реформах, направлен на модернизацию налоговой системы и расширение налоговой базы страны. Он предлагает включить в сферу налогообложения выплаты, связанные с трудоустройством и ранее освобождавшиеся от налогов, в том числе чаевые, бонусы, надбавки и другие льготы, привязанные к должности человека, даже если они выплачиваются члену семьи.

До сих пор схемы досрочного выхода на пенсию, которые в основном использовались банками и полугосударственными организациями, такими как Cyta и Управление электроэнергетики Кипра (EAC), предусматривали щедрые выходные пособия для сокращения численности персонала, полностью освобождённые от налогов.

Эти схемы долгое время были предпочтительным методом реорганизации деятельности без сокращения штатов. Предлагаемая поправка к закону о подоходном налоге изменит этот статус-кво.

Согласно законопроекту, все выплаты, связанные с трудоустройством, будь то денежные средства или материальные ценности, станут облагаемыми налогом. Сюда входят и выплаты при выходе на пенсию или прекращении договора, а также регулярные или единовременные надбавки.

Однако, по данным Philenews, правительство намерено предоставить ограниченную льготу, освободив от налогообложения первые 20% любых компенсаций при досрочном выходе на пенсию.

Несмотря на широкий охват предлагаемых изменений, некоторые группы останутся под защитой.

Единовременные выплаты государственным служащим и сотрудникам государственного сектора в более широком смысле по-прежнему будут освобождаться от налогообложения. Кроме того, выплаты из пенсионных и резервных фондов останутся необлагаемыми налогом, если они предусмотрены коллективным договором.

В последние годы схемы добровольного ухода с работы предлагались крупными работодателями, включая Банк Кипра, Hellenic Bank, Laiki Bank, Alpha Bank, бывший Cooperative Bank, Cyta, Управление портов Кипра и EAC.

Предыдущая попытка ввести фиксированную ставку налога на выплаты при досрочном выходе на пенсию была отложена из-за сильного сопротивления со стороны профсоюзов, которые утверждали, что эта мера подорвёт права работников с большим стажем. [DETAIL_TEXT_TYPE] => html [~DETAIL_TEXT_TYPE] => html [PREVIEW_TEXT] => Выплаты сотрудникам, уходящим на досрочную или добровольную пенсию, будут облагаться... [~PREVIEW_TEXT] => Выплаты сотрудникам, уходящим на досрочную или добровольную пенсию, будут облагаться... 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The draft legislation, part of a broader package of six tax reform bills, aims to modernise the tax system and broaden the country’s tax base. It proposes bringing previously exempt employment-related payments into the scope of taxation, including gratuities, bonuses, allowances and other benefits linked to an individual’s job, even if paid out to a family member. Until now, early retirement schemes, primarily used by banks and semi-governmental organisations such as Cyta and the electricity authority of Cyprus (EAC), provided generous exit packages to cut staff numbers entirely free from tax. These schemes have long been a preferred method of reorganising operations without resorting to redundancies. The proposed amendment to the income tax law would change that status quo. According to the draft law, all payments connected to employment, whether in cash or kind, will become taxable. That includes gratuities offered upon retirement or the ending of a contract, as well as recurring or one-off allowances. However, according to Philenews, the government intends to offer limited relief, by making the first 20 per cent of any early retirement compensation tax-free. Despite the wide reach of the proposed changes, certain groups will remain protected. Lump sums granted to civil servants and employees within the broader public sector will continue to be exempt from taxation. In addition, payouts from pension and provident funds will remain untaxed, provided they are covered by a collective agreement. In recent years, voluntary exit schemes have been offered by major employers including the Bank of Cyprus, Hellenic Bank, Laiki Bank, Alpha Bank, the former Cooperative Bank, Cyta, the Cyprus ports authority and the EAC. A previous effort to introduce a flat tax rate on early retirement benefits was shelved following strong resistance from trade unions, which argued the measure would undermine the rights of long-serving workers. [TYPE] => HTML ) [DESCRIPTION] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [~VALUE] => Array ( [TEXT] => Payoffs for employees taking early or voluntary retirement will be subject to income tax under a sweeping reform plan, the government announced on Tuesday. The draft legislation, part of a broader package of six tax reform bills, aims to modernise the tax system and broaden the country’s tax base. It proposes bringing previously exempt employment-related payments into the scope of taxation, including gratuities, bonuses, allowances and other benefits linked to an individual’s job, even if paid out to a family member. Until now, early retirement schemes, primarily used by banks and semi-governmental organisations such as Cyta and the electricity authority of Cyprus (EAC), provided generous exit packages to cut staff numbers entirely free from tax. These schemes have long been a preferred method of reorganising operations without resorting to redundancies. The proposed amendment to the income tax law would change that status quo. According to the draft law, all payments connected to employment, whether in cash or kind, will become taxable. That includes gratuities offered upon retirement or the ending of a contract, as well as recurring or one-off allowances. However, according to Philenews, the government intends to offer limited relief, by making the first 20 per cent of any early retirement compensation tax-free. Despite the wide reach of the proposed changes, certain groups will remain protected. Lump sums granted to civil servants and employees within the broader public sector will continue to be exempt from taxation. In addition, payouts from pension and provident funds will remain untaxed, provided they are covered by a collective agreement. In recent years, voluntary exit schemes have been offered by major employers including the Bank of Cyprus, Hellenic Bank, Laiki Bank, Alpha Bank, the former Cooperative Bank, Cyta, the Cyprus ports authority and the EAC. A previous effort to introduce a flat tax rate on early retirement benefits was shelved following strong resistance from trade unions, which argued the measure would undermine the rights of long-serving workers. 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[SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => EAutocomplete [USER_TYPE_SETTINGS] => Array ( [VIEW] => A [SHOW_ADD] => Y [MAX_WIDTH] => 250 [MIN_HEIGHT] => 24 [MAX_HEIGHT] => 1000 [BAN_SYM] => ,; [REP_SYM] => [OTHER_REP_SYM] => [IBLOCK_MESS] => Y ) [HINT] => [PROPERTY_VALUE_ID] => [VALUE] => [DESCRIPTION] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [~VALUE] => [~DESCRIPTION] => [~NAME] => Тема [~DEFAULT_VALUE] => ) [LINK_SOURCE] => Array ( [ID] => 8 [TIMESTAMP_X] => 2015-05-25 16:39:08 [IBLOCK_ID] => 2 [NAME] => Источник [ACTIVE] => Y [SORT] => 500 [CODE] => LINK_SOURCE [DEFAULT_VALUE] => russiancyprus [PROPERTY_TYPE] => S [ROW_COUNT] => 1 [COL_COUNT] => 30 [LIST_TYPE] => L [MULTIPLE] => N [XML_ID] => 53 [FILE_TYPE] => [MULTIPLE_CNT] => 5 [TMP_ID] => [LINK_IBLOCK_ID] => 0 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => [USER_TYPE_SETTINGS] => [HINT] => [PROPERTY_VALUE_ID] => 106803 [VALUE] => cyprus-mail.com [DESCRIPTION] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [~VALUE] => cyprus-mail.com [~DESCRIPTION] => [~NAME] => Источник [~DEFAULT_VALUE] => russiancyprus ) [IS_SENT_TO_CHANEL] => Array ( [ID] => 167 [TIMESTAMP_X] => 2020-06-25 17:42:19 [IBLOCK_ID] => 2 [NAME] => Is sent to telegram [ACTIVE] => Y [SORT] => 500 [CODE] => IS_SENT_TO_CHANEL [DEFAULT_VALUE] => [PROPERTY_TYPE] => N [ROW_COUNT] => 1 [COL_COUNT] => 30 [LIST_TYPE] => L [MULTIPLE] => N [XML_ID] => [FILE_TYPE] => [MULTIPLE_CNT] => 5 [TMP_ID] => [LINK_IBLOCK_ID] => 0 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => [USER_TYPE_SETTINGS] => [HINT] => [PROPERTY_VALUE_ID] => 106811 [VALUE] => 1 [DESCRIPTION] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [~VALUE] => 1 [~DESCRIPTION] => [~NAME] => Is sent to telegram [~DEFAULT_VALUE] => ) [YANDEX_TASK_ID_THEME] => Array ( [ID] => 285 [TIMESTAMP_X] => 2025-01-20 21:25:08 [IBLOCK_ID] => 2 [NAME] => YANDEX TASK ID FOR THEME [ACTIVE] => Y [SORT] => 900 [CODE] => YANDEX_TASK_ID_THEME [DEFAULT_VALUE] => [PROPERTY_TYPE] => S [ROW_COUNT] => 1 [COL_COUNT] => 30 [LIST_TYPE] => L [MULTIPLE] => N [XML_ID] => [FILE_TYPE] => [MULTIPLE_CNT] => 5 [TMP_ID] => [LINK_IBLOCK_ID] => 0 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => [USER_TYPE_SETTINGS] => [HINT] => [PROPERTY_VALUE_ID] => 106808 [VALUE] => d7qs64dojjj4qhagphsp [DESCRIPTION] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [~VALUE] => d7qs64dojjj4qhagphsp [~DESCRIPTION] => [~NAME] => YANDEX TASK ID FOR THEME [~DEFAULT_VALUE] => ) [YANDEX_TASK_ID] => Array ( [ID] => 284 [TIMESTAMP_X] => 2025-01-20 20:37:32 [IBLOCK_ID] => 2 [NAME] => YANDEX TASK ID [ACTIVE] => Y [SORT] => 1000 [CODE] => YANDEX_TASK_ID [DEFAULT_VALUE] => [PROPERTY_TYPE] => S [ROW_COUNT] => 1 [COL_COUNT] => 30 [LIST_TYPE] => L [MULTIPLE] => N [XML_ID] => [FILE_TYPE] => [MULTIPLE_CNT] => 5 [TMP_ID] => [LINK_IBLOCK_ID] => 0 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => [USER_TYPE_SETTINGS] => [HINT] => [PROPERTY_VALUE_ID] => 106809 [VALUE] => d7q4gp7k6lkr02io8j63 [DESCRIPTION] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [~VALUE] => d7q4gp7k6lkr02io8j63 [~DESCRIPTION] => [~NAME] => YANDEX TASK ID [~DEFAULT_VALUE] => ) ) [DISPLAY_PROPERTIES] => Array ( ) [IBLOCK] => Array ( [ID] => 2 [~ID] => 2 [TIMESTAMP_X] => 20.01.2025 22:57:06 [~TIMESTAMP_X] => 20.01.2025 22:57:06 [IBLOCK_TYPE_ID] => news [~IBLOCK_TYPE_ID] => news [LID] => s1 [~LID] => s1 [CODE] => infoportal_news_s1 [~CODE] => infoportal_news_s1 [NAME] => Новости [~NAME] => Новости [ACTIVE] => Y [~ACTIVE] => Y [SORT] => 500 [~SORT] => 500 [LIST_PAGE_URL] => /news/ [~LIST_PAGE_URL] => /news/ [DETAIL_PAGE_URL] => #SITE_DIR#/news/#SECTION_CODE#/#CODE#/ [~DETAIL_PAGE_URL] => #SITE_DIR#/news/#SECTION_CODE#/#CODE#/ [SECTION_PAGE_URL] => #SITE_DIR#/news/#CODE#/ [~SECTION_PAGE_URL] => #SITE_DIR#/news/#CODE#/ [PICTURE] => [~PICTURE] => [DESCRIPTION] => [~DESCRIPTION] => [DESCRIPTION_TYPE] => text [~DESCRIPTION_TYPE] => text [RSS_TTL] => 24 [~RSS_TTL] => 24 [RSS_ACTIVE] => Y [~RSS_ACTIVE] => Y [RSS_FILE_ACTIVE] => N [~RSS_FILE_ACTIVE] => N [RSS_FILE_LIMIT] => 0 [~RSS_FILE_LIMIT] => 0 [RSS_FILE_DAYS] => 0 [~RSS_FILE_DAYS] => 0 [RSS_YANDEX_ACTIVE] => N [~RSS_YANDEX_ACTIVE] => N [XML_ID] => infoportal_news_s1 [~XML_ID] => infoportal_news_s1 [TMP_ID] => adf9113ce97738184efe133d53e3d656 [~TMP_ID] => adf9113ce97738184efe133d53e3d656 [INDEX_ELEMENT] => Y [~INDEX_ELEMENT] => Y [INDEX_SECTION] => N [~INDEX_SECTION] => N [WORKFLOW] => N [~WORKFLOW] => N [BIZPROC] => N [~BIZPROC] => N [SECTION_CHOOSER] => L [~SECTION_CHOOSER] => L [LIST_MODE] => [~LIST_MODE] => [RIGHTS_MODE] => S [~RIGHTS_MODE] => S [SECTION_PROPERTY] => [~SECTION_PROPERTY] => [PROPERTY_INDEX] => [~PROPERTY_INDEX] => [VERSION] => 1 [~VERSION] => 1 [LAST_CONV_ELEMENT] => 0 [~LAST_CONV_ELEMENT] => 0 [SOCNET_GROUP_ID] => [~SOCNET_GROUP_ID] => [EDIT_FILE_BEFORE] => [~EDIT_FILE_BEFORE] => [EDIT_FILE_AFTER] => [~EDIT_FILE_AFTER] => [SECTIONS_NAME] => Разделы [~SECTIONS_NAME] => Разделы [SECTION_NAME] => Раздел [~SECTION_NAME] => Раздел [ELEMENTS_NAME] => Новости [~ELEMENTS_NAME] => Новости [ELEMENT_NAME] => Новость [~ELEMENT_NAME] => Новость [EXTERNAL_ID] => infoportal_news_s1 [~EXTERNAL_ID] => infoportal_news_s1 [LANG_DIR] => / [~LANG_DIR] => / [SERVER_NAME] => russiancyprus.news [~SERVER_NAME] => russiancyprus.news ) [SECTION] => Array ( [PATH] => Array ( [0] => Array ( [ID] => 2 [~ID] => 2 [TIMESTAMP_X] => 2025-01-20 22:54:27 [~TIMESTAMP_X] => 2025-01-20 22:54:27 [MODIFIED_BY] => 1 [~MODIFIED_BY] => 1 [DATE_CREATE] => 2015-04-24 10:15:32 [~DATE_CREATE] => 2015-04-24 10:15:32 [CREATED_BY] => 1 [~CREATED_BY] => 1 [IBLOCK_ID] => 2 [~IBLOCK_ID] => 2 [IBLOCK_SECTION_ID] => [~IBLOCK_SECTION_ID] => [ACTIVE] => Y [~ACTIVE] => Y [GLOBAL_ACTIVE] => Y [~GLOBAL_ACTIVE] => Y [SORT] => 5 [~SORT] => 5 [NAME] => Общество и политика [~NAME] => Общество и политика [PICTURE] => [~PICTURE] => [LEFT_MARGIN] => 1 [~LEFT_MARGIN] => 1 [RIGHT_MARGIN] => 2 [~RIGHT_MARGIN] => 2 [DEPTH_LEVEL] => 1 [~DEPTH_LEVEL] => 1 [DESCRIPTION] => [~DESCRIPTION] => [DESCRIPTION_TYPE] => text [~DESCRIPTION_TYPE] => text [SEARCHABLE_CONTENT] => Общество и политика [~SEARCHABLE_CONTENT] => Общество и политика [CODE] => society [~CODE] => society [XML_ID] => 111 [~XML_ID] => 111 [TMP_ID] => [~TMP_ID] => [DETAIL_PICTURE] => [~DETAIL_PICTURE] => [SOCNET_GROUP_ID] => [~SOCNET_GROUP_ID] => [LIST_PAGE_URL] => /news/ [~LIST_PAGE_URL] => /news/ [SECTION_PAGE_URL] => /news/society/ [~SECTION_PAGE_URL] => /news/society/ [IBLOCK_TYPE_ID] => news [~IBLOCK_TYPE_ID] => news [IBLOCK_CODE] => infoportal_news_s1 [~IBLOCK_CODE] => infoportal_news_s1 [IBLOCK_EXTERNAL_ID] => infoportal_news_s1 [~IBLOCK_EXTERNAL_ID] => infoportal_news_s1 [EXTERNAL_ID] => 111 [~EXTERNAL_ID] => 111 [IPROPERTY_VALUES] => Array ( ) ) ) ) [SECTION_URL] => /news/society/ [ITEMS_THEME] => Array ( ) )