The husband works in LLP as an employee. Husband is a resident of the RK. At the end of the year he will change the citizenship of the RK to the Russian Federation. It was agreed with the employer that he will continue his work after the change of citizenship.
According to the legislation, he doesn't need a work permit, labour contract is enough. And here's the question. How to make correctly, terminate the current LC and conclude a new one? or make an additional agreement to the current LC to change the employee data?
Within the framework of integration associations, the Republic of Kazakhstan cooperates with the member states of the Eurasian economic union.
The Treaty on the Eurasian economic union, whose member states are the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, entered into force on 1 January 2015. The Republic of Armenia joined the Treaty on January 2, 2015, and the Kyrgyz Republic on August 12, 2015.
The Treaty on the Eurasian economic union creates conditions for the free movement of four economic benefits - capital, services, labour and goods.
With regard to the movement of labor by the member states of the Eurasian economic union, all administrative barriers to the implementation of labor activities in the territory of the EAEU member states have been eliminated.
Thus, the change of citizenship of Kazakhstan to the Russian Federation does not entail a change in working conditions of the employee.
Thus, in case of change of details of the parties of the labor relations (sp.1) p 1 of art. 28 of the Code) the corresponding changes are made to the labour contract in the manner defined by p 2 of art. 33 of the Code.
Regarding tax issues, you should contact the tax bodies (MF of the RK).