В Госдуму внесен законопроект о привлечении менеджеров к уголовной ответственности за выплату зарплат «в конвертах»

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Такое наказание может последовать за умышленное неперечисление налога на доходы физлиц с зарплат и премий, при этом размер сумм, которые не были отражены в бухгалтерском и налоговом учете, не имеет значения. В настоящее же время завести уголовное дело можно лишь в том случае, если речь идет о неперечислении в бюджеты различных уровней налогов и сборов в крупном и особо крупном размере. Под крупным размером понимается сумма налогов за период в пределах трех финансовых лет подряд, составляющая более 2 млн руб. (если при этом доля неуплаченных сборов превышает 10% от подлежащих уплате) либо превышающая 6 млн руб. Особо крупным размером признается сумма за аналогичный период, превышающая 10 млн руб. 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