Insurance premiums for foreign workers. Calculation of insurance premiums for temporarily staying foreigners

The recipient of insurance payments is the Federal Tax Service. For representatives of other countries working in the Russian Federation, the payment of such contributions will be calculated depending on what category of foreign citizens will they belong to according to Russian legislation?. Legal relations with foreigners are regulated by document No. 115-FZ dated July 25, 2002.

Classification with calculation examples

Distinguish following classes of citizens who arrived in Russia from other countries:

• temporarily residing and staying;
• permanent residents;
• highly qualified workers.

- these are citizens who came from other countries who have a permit that provides the opportunity to temporarily reside within the Russian state, and in addition, they are the holders of a residence permit in the Russian Federation.

Residence permit is valid within five years, it can and should be extended additionally for the same period by filling out the appropriate documents at the migration service. This must be done no later than two months before the end date of the previous term.

For permanently residing workers of other states, the rates for paying insurance premiums are the same as for Russian working citizens:

• Pension Fund – 22%;
• FFOMS – 5.1%;
• Social Insurance Fund – 2.9%.

– these are representatives of other states who have a temporary residence permit valid for three years. It is drawn up in the form of a passport entry established for this case and can be automatically extended according to the period of employment specified by the employer in the employment contract.

The rules for payment of insurance payments in 2019 for temporarily residing foreigners are identical to the conditions and rates that are determined for foreign persons with permanent resident status and are calculated according to the following tariffs:

• rate to be paid in Pension Fund – 22%;
• medical payments – 5.1%;
• social insurance – 2.9%.

Example: representative foreign country holds the position of economist in a construction company. In addition to the above insurance payments, his income is subject to a mandatory payment for accident insurance at a rate of 0.2% (for construction companies).

In January, this employee received a salary in the amount of 60,000 rubles. At a given income level, insurance payments will be calculated as follows:

• Pension Fund - 60,000 rubles * 22% / 100% = 13,200 rubles;
• FSS - 60,000 rubles * 2.9% / 100% = 1,740 rubles;
• FFOMS - 60,000 rubles * 5.1% / 100% = 3060 rubles.
• insurance against industrial accidents and illnesses associated with professional activities - 60,000 rubles * 0.2% / 100% = 120 rubles.

Temporarily staying

Temporarily staying foreign citizens– representatives of other countries who work for Russian territory and do not have either a temporary residence permit or a residence permit. These persons only have a migration card; the time of their stay is limited to the period specified in the visa, or a temporary period of 90 calendar days, if visa-free stay on the territory of our state is provided for representatives of this state.

To carry out labor activities legally, these persons need a work permit, and if they have one, their period of stay will extend until the end of the employment contract.

For temporarily staying foreign citizens carrying out their work activities in Russia, the following interest rates are provided:

• Pension Fund – 22%;
• FSS – 1.8%.

Medical insurance in this case is not paid, according to current Russian legislation.

Example: a representative of a foreign state, Kevin Murphy, works in Russian company“Paradox” has been on the territory of Russia since January 1, 2018 as a temporary resident. The income of a foreign citizen in January amounted to 85,000 rubles. Insurance payments will be calculated according to the following scheme:

• Pension Fund – 85,000 * 22% / 100% = 18,700 rubles;
• FSS – 85,000 * 1.8% / 100% = 1,530 rubles;
• FFOMS is not accrued.

– these are persons who have certain achievements and abilities in a specific field of activity, size wages there is a minimum limit for such workers.

For example, remuneration for the work of a highly qualified employee in the territory of the Crimean Republic must be at least 83,500 rubles.

If a highly qualified foreign worker is a permanent or temporary resident, the employer must make insurance premiums:

• to the Pension Fund at a rate of 22%;
• in the Social Insurance Fund at a rate of 2.9%;
• health insurance is not paid.

There is a separate category of citizens who arrived from other countries and carry out their labor activities on the territory of the Russian Federation - these are foreign representatives who came from the Eurasian Economic Union (EAEU). The conditions for paying insurance benefits for this category of foreigners, regardless of the status they have, remain the same as for Russians. Today these are representatives of such states as Belarus, Armenia, Kazakhstan and Kyrgyzstan.

Limit base

Limit base – this is a government-set limit, upon reaching which everyone is paid at reduced rates.

Thus, regardless of the category to which a representative of another state belongs, the following income limits apply in 2019:

• Pension Fund – 1,021,000 rubles;
• FSS – 815,000 rub.

If the salary of a foreign worker has reached the above limits, the rates for calculating insurance premiums are reduced, in particular:

• payment of the pension contribution will be calculated at a rate of 10%;
• compulsory social insurance will not be accrued.

Example: the chief engineer of the organization was awarded 980,000 rubles for 2018 . As a result, the amount of insurance premiums will be calculated according to the following scheme.

Within the framework established by the state:

• 1,021,000 * 22% / 100% = 224,620 rub. - to the Pension Fund of Russia;
• 815,000 * 2.9% / 100% = 23,635 rubles. - in the FSS.

Nothing will be paid to the Social Insurance Fund.

Contributions to the FFOMS will be accrued for the entire amount of the employee’s income, since there is no maximum limit on it:

980,000 * 5.1% / 100% = 49,980 rub.

There is no maximum base for individual entrepreneurs, but there is a limit on payments to the Pension Fund, regardless of the level of their income from commercial activities.

You should also take into account the category of payers who use different benefits for paying insurance premiums. In this case, payment, regardless of the status of the foreign worker, occurs in accordance with the current preferential rates for this organization. The list of these organizations is specified in the Tax Code of the Russian Federation.

Payment methods

The tax organization involved in collecting insurance premiums is determined by the location of the executive body of the company or by the place of registration.

Report on insurance payments in tax authority must be sent once a quarter. Payment of insurance benefits must be made monthly before the 30th of the reporting month.

When calculating the monthly payment of the insurance premium, it is necessary to calculate the amount of payments that were made for the entire period, starting from January 1 of the current year to the 30th of the reporting month. Then, from the result obtained, subtract payments that have already been transferred to the Funds. The remaining amount will be the payment that must be paid for the reporting month.

This amount is filled in, which must be sent to the tax authority after 15 days following the reporting month.

You can learn more about contributions to the Pension Fund from foreigners in this video.

1. What insurance premiums should be charged on the wages of foreign workers, and what social benefits are they entitled to?

3. What are the features of calculating insurance premiums and calculating personal income tax from the wages of foreigners who have refugee status in the Russian Federation.

If among your employees there are citizens of other countries, it is better to separate them into a separate category and keep them in a “special account”. Special for foreign citizens are the rules for carrying out labor activities in the Russian Federation, as well as the procedure for hiring and dismissal, which are described in detail in previous articles. In addition, with regard to payments to foreign employees, the legislation provides for a special procedure for assessing personal income tax and insurance contributions. We will understand the intricacies of taxation and calculation of insurance premiums from the wages of foreign citizens in this article.

Insurance premiums

The calculation of insurance contributions for compulsory pension, medical and social insurance from the wages of foreign workers is regulated by the same laws that apply to Russian workers:

• Federal Law of December 15, 2001 No. 167-FZ “On compulsory pension insurance in Russian Federation»;
• Federal Law of November 29, 2010 No. 326-FZ “On Compulsory Health Insurance in the Russian Federation”;
• Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”;
• Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents at work and occupational diseases».

However, for foreign citizens, the legislation provides for “exceptional provisions”, separate paragraphs and subparagraphs - so read more carefully! The main thing worth paying attention to is that not all foreign workers are recognized as insured persons under certain types of insurance, and, depending on this, insurance premiums from the foreigner’s wages may or may not be accrued. The main criterion by which foreign citizens are included or not included in the number of insured persons is. To make it easier for you to understand the procedure for calculating insurance premiums from payments to foreigners, look at the table below, from which it is immediately clear what types of insurance premiums need to be charged for a specific category of foreign citizens.

Contributions to the Federal Social Insurance Fund of the Russian Federation for accident insurance at work and occupational diseases are accrued from the wages of all workers, including foreign ones, regardless of their status (Article 5 of Law No. 125-FZ)

! Note: In certain cases, insurance premiums are not calculated from the wages of a foreign citizen, regardless of legal status (Article 7, paragraph 4 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"):

• if he is an employee separate division Russian organization, which is located on the territory of a foreign state;
• if he performs work or provides services under a civil law contract outside the Russian Federation.

Rates, procedure for calculating and paying insurance premiums from the wages of foreign workers exactly the same as for all other employees, it is also necessary to take into account the maximum value of the base for calculating insurance premiums. In general, Art. 58.2 of Federal Law No. 212-FZ:

If an organization (IP) calculates insurance premiums at reduced rates, then the corresponding reduced rates should also be applied to payments to foreign employees. Which organizations and individual entrepreneurs have the right to apply reduced insurance premium rates, their specific values, you can see in the section. More details about the specifics of applying and confirming reduced insurance premium rates are written in.

Foreign Worker Benefits

As can be seen from the first table, insurance contributions to the Social Insurance Fund in the event of temporary disability and in connection with maternity were not accrued from the wages of foreign citizens temporarily staying in the Russian Federation until 2015. In connection with this, foreigners temporarily staying in the Russian Federation were not paid benefits from the Social Insurance Fund for temporary disability, pregnancy and childbirth, and child care, and a certificate of incapacity for work was not issued. An exception to the payment of benefits is provided only for temporarily staying foreign workers recognized as refugees.

! Note: Foreign workers with refugee status have the right to receive social benefits related to the birth of children: maternity benefits; one-time benefit for women registered in medical institutions in early dates pregnancy; lump sum benefit for the birth of a child; monthly child care allowance, etc. (clause “c”, paragraph 3 of the Procedure and conditions for the assignment and payment of benefits, approved by Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

From 01/01/2015 from payments in favor of temporarily staying foreign workers, it is necessary to charge insurance contributions to the Social Insurance Fund in case of temporary disability and in connection with maternity (Federal Law dated December 1, 2014 No. 407-FZ). Moreover, if the period for calculating insurance contributions to the Social Insurance Fund for such employees exceeds six months, they can count on receiving temporary disability benefits.

All foreign workers without exception are insured persons under compulsory social insurance from accidents at work and occupational diseases, therefore, temporary disability benefits due to work-related injuries and diseases are paid to them in general procedure.

Personal income tax

If the procedure for calculating insurance premiums from wages of foreign employees is quite transparent, it directly depends on the legal status, then the calculation and withholding of personal income tax from payments to foreign employees will require more careful attention from the accountant. The fact is that personal income tax rate depends not on the citizenship of the employee, but on his tax status - resident or non-resident of the Russian Federation. Who are tax residents and non-residents? A tax resident is an individual who stays on the territory of the Russian Federation for at least 183 calendar days over the next 12 consecutive months (Clause 2 of Article 207 of the Tax Code of the Russian Federation). Accordingly, if these conditions are not met in relation to an individual, he is a tax non-resident of the Russian Federation.

Since the issue of tax residency is decisive for calculating personal income tax on an employee’s income, you need to clearly understand criteria for recognizing an individual as a tax resident specified in the Tax Code of the Russian Federation. Let's take a closer look at them:

• to determine the tax status, a period is taken equal to 12 consecutive months, which may belong to different calendar years and do not necessarily have to be calendar months from the 1st to the 30th (31st) (Letters of the Ministry of Finance of Russia dated April 26, 2012 No. 03-04-06/6-123, dated 04/05/2012 No. 03-04-05/6-444, dated 03/26/2010 No. 03-04-06/51, dated 10/29/2009).
• to calculate the period of stay on the territory of the Russian Federation, it is necessary to sum up all the days when the employee was actually in the Russian Federation, the days of entry into the Russian Federation and departure (Letters of the Ministry of Finance of Russia dated April 20, 2012 No. 03-04-05/6-534, dated March 21, 2011 No. 03 -04-05/6-157, dated December 29, 2010 No. 03-04-06/6-324), as well as days of short-term (less than 6 months) treatment and training abroad. Days of stay in the Russian Federation do not necessarily have to follow each other (Letters of the Ministry of Finance of Russia dated 04/06/2011 No. 03-04-05/6-228, dated 04/01/2009 No. 03-04-06-01/72).
• An individual is recognized as a tax resident in the month in which the period of his continuous stay in the Russian Federation exceeds 183 days within 12 months.

Obviously, in order to correctly determine the period of stay of an employee in the Russian Federation and the corresponding personal income tax rate, we need supporting documents. However, the list of such documents is not established by law, so depending on the situation, for example, whether the employee is new or has been working for a particular employer for a long time, the supporting documents may be different:

• For a new foreign employee, as confirmation of the period of stay in the Russian Federation, access control marks in an identity document, a certificate of registration at the place of temporary stay, an original (certified copy) of the registration slip and an extract from the registration journal of the passport and visa department (Letter from 07/22/2008 No. 28-11/070040).
• If a foreign citizen has been working for you for a long time (more than six months), then it is easier to determine his tax status; for this you can use the following documents: employment contract, time sheet, travel certificates, hotel receipts, travel tickets, orders business trips, waybills etc. (if the employee often goes on business trips abroad).

! Note: The tax status of a foreign worker is the object of increased attention from the tax authorities, as it affects the amount of personal income tax, so it is better to request supporting documents from the employee immediately upon hiring and in writing.

So, we have figured out what tax status is and how it is confirmed, now it’s time to move directly to personal income tax calculation from the income of foreign employees. First of all, you need to decide personal income tax rate:

! Note: from 10/06/2014 income from the labor activities of foreign workers recognized as refugees or granted temporary asylum in the Russian Federation is subject to personal income tax at a rate of 13% (Federal Law of October 4, 2014 No. 285-FZ “On Amendments to Articles 217 and 224 of Part Two of the Tax Code of the Russian Federation” ). Previously, the income of such employees was taxed according to the general rule, that is, at a rate of 30% if a foreign citizen was not recognized as a tax resident of the Russian Federation, and at a rate of 13% if he was recognized. This change applies to legal relations that arose from January 1, 2014, that is, if personal income tax on the income of a foreign employee who is a refugee or has received temporary asylum in the Russian Federation was calculated at a rate of 30% during 2014, then at the end of the tax period for such an employee there will be an overpayment of personal income tax.

When calculating personal income tax on wages of foreign workers, it is important to take into account that standard tax deductions apply only to the income of tax residents. That is, if the employee is not a tax resident, then he is not entitled to these deductions.

Recalculation of personal income tax on the income of a foreign employee

Tax status of a foreign worker and, accordingly, tax rate Personal income tax is determined every month on the date of payment of income. It is not surprising that an employee's status may change during the tax period (calendar year). Accordingly, the personal income tax rate may change - 13% or 30%. The procedure for recalculating personal income tax in this case depends on the specific situation. Let's look at the most common ones.

1. The foreign worker's tax status has changed during the calendar year, but may also change in subsequent months.

In this case There is no need to recalculate personal income tax withheld by the tax agent from the beginning of the year every month(Letter of the Ministry of Finance of Russia dated October 28, 2011 No. 03-04-06/6-293). This is due to the fact that the final status of an individual is determined based on the results of the tax period, that is, at the end of the year. At the same time, the obligation to recalculate personal income tax and return excess withheld tax falls on the tax authority, and not on the employer as a tax agent (clause 1.1 of Article 231 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated May 16, 2011 No. 03-04-05/6-353 ). To return personal income tax, an employee needs to contact the tax office at the place of residence (stay) with a 3-NDFL declaration, an application and documents confirming his tax status.

1. The employee’s tax status changed during the calendar year (a non-resident became a resident) and until the end of the year the acquired status will remain unchanged.

This situation is possible when the period of stay of a foreigner in the Russian Federation from the beginning of the calendar year exceeded 183 days, that is, regardless of location in subsequent months at the end of the year, the foreign citizen will be a tax resident of the Russian Federation. In this case, starting from the month in which a foreign employee acquired the status of a resident of the Russian Federation, the employer must calculate personal income tax on his income at a rate of 13%, taking into account the overpayment of personal income tax for previous months, calculated at a rate of 30% (Letters from the Ministry of Finance of Russia dated October 3, 2013 No. 03-04-05/41061, dated November 15, 2012, No. 03-04-05/6-1301, dated April 16, 2012, No. 03-04-06/6-113). I propose to consider this case in more detail using an example.

An example of personal income tax recalculation when the tax status of a foreign worker changes

Citizen of Tajikistan Aliev T.A. arrived in Russia on February 20, 2014, and since then he has not left the country. 03/01/2014 Aliev T.A. got a job at Delta LLC with a monthly salary wages 20,000 rub. Let's calculate personal income tax on a foreigner's salary for 2014.

For the period from 03/01/2014 to 07/31/2014, personal income tax on Aliyev’s income was calculated at a rate of 30%, since he was a non-resident of the Russian Federation.

The amount of personal income tax withheld for the period 01.03.2014-31.07.2014 was: 20,000 x 30% x 5 months = 30,000 rubles.

From 08/22/2014 the total period of stay of T.A. Aliyev in the Russian Federation exceeded 183 days (08/21/2014 – 183rd day). Thus, in August, the employee acquired the status of a tax resident of the Russian Federation, and this status will remain with him at the end of the tax period, even if he leaves Russia before the end of the year (since he has already been in the Russian Federation for more than 183 days from the beginning of the year). This means that starting from August, the income of Aliyev T.A. are subject to personal income tax at a rate of 13%, in addition, it is necessary to recalculate the previously withheld personal income tax at a rate of 30%.

The recalculated personal income tax for the period 03/01/2014-07/31/2014 will be: 20,000 x 13% x 5 months = 13,000 rubles.

The difference between personal income tax calculated at a rate of 13% and personal income tax withheld at a rate of 30% for the period 03/01/2014-07/31/2014 will be: 30,000 – 13,000 = 17,000 rubles.

That is, 17,000 rubles. – excessively withheld personal income tax, which is subject to offset in the remaining months of income until the end of 2014. Personal income tax is offset in the following order:

• Personal income tax withheld for August 0 rub. (20,000 x 13% - 17,000 = - 14,400 rubles)
• Personal income tax withheld for September 0 rub. (20,000 x 13% - 14,400 = - 11,800 rub.)
• Personal income tax withheld for October 0 rub. (20,000 x 13% - 11,800 = - 9,200 rub.)
• Personal income tax withheld for November 0 rub. (20,000 x 13% - 9,200 = - 6,600 rub.)
• Personal income tax withheld for December 0 rub. (20,000 x 13% - 6,600 = - 4,000 rub.)

Thus, at the end of 2014, Aliyev T.A. there is an excessively withheld, not offset, amount of personal income tax in the amount of 4,000 rubles, for the return of which he must contact the tax authority (clause 1.1 of Article 231 of the Tax Code of the Russian Federation).

So, we looked at how to correctly calculate insurance premiums from the wages of foreign workers, as well as how to calculate personal income tax on these payments. This article, together with the two previous ones, is practically a guide to labor relations with foreign citizens. I tried to reveal the most important points: what it is and how it is confirmed, in what way, how the amounts of wages of foreign workers are taxed with personal income tax and insurance contributions. I hope this information will be useful to you.

Do you find the article useful and interesting? share with colleagues on social networks!

There are comments and questions - write, we will discuss!

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Normative base

1. Tax Code of the Russian Federation
2. Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
3. Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”
4. Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”
5. Federal Law of November 29, 2010 No. 326-FZ “On Compulsory Health Insurance in the Russian Federation”
6. Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”
7. Federal Law of June 28, 2014 No. 188-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Social Insurance Issues”
8. Federal Law of July 25, 2002 No. 115-FZ “On the legal status of foreign citizens in the Russian Federation”
9. Letters from the Ministry of Finance of the Russian Federation

Codes and Federal laws are presented at http://pravo.gov.ru/

Letters from the Ministry of Finance of the Russian Federation can be found on the official http://mfportal.garant.ru/

If the organization employs foreign workers or is just planning to hire them, then the employer needs to know about all the changes that relate to registration labor relations with this category of employees, taxation and calculation and payment of insurance premiums. And there are many such changes that came into force at the end of 2014. For example, the Labor Code now contains provisions that oblige the employer to provide a foreign employee with primary medical care. “Visa-free” foreigners can work on the basis of a patent not only for individuals, but also for organizations and entrepreneurs. In the article, 1C experts comment on several laws related to the regulation of the labor of foreigners in Russia.

A separate chapter of the Labor Code of the Russian Federation on labor relations with foreigners

Federal Law No. 409-FZ dated December 1, 2014 (hereinafter referred to as Law No. 409-FZ) introduced into the Labor Code of the Russian Federation new chapter 50.1, dedicated to the specifics of regulating the labor of foreign workers and stateless persons. This chapter is completely new to labor legislation. Previously, the Labor Code of the Russian Federation did not regulate in detail the specifics of hiring foreign citizens and stateless persons. Now this legislative gap will be eliminated.

In addition, the commented Law amended the Federal Law of July 25, 2002 No. 115-FZ “On the legal status of foreign citizens in the Russian Federation” (hereinafter referred to as Law No. 115-FZ). This addition is partly due to the adoption of Federal Law No. 357-FZ of November 24, 2014 (hereinafter referred to as Law No. 357-FZ), which significantly changed the situation of visa-free foreigners coming to work in Russia (see the section of the article “Visa-free foreigners when applying for a job should get a patent").

The commented Law No. 409-FZ was published on the official website http://www.pravo.gov.ru/ on 12/02/2014, came into force 10 days after the day of its official publication, i.e. 12/12/2014).

Let's take a closer look at the changes being made. For the sake of simplicity, “foreign worker” is further understood as (including) a stateless person.

Concluding a fixed-term employment contract with a foreign worker

Currently, foreign citizens arriving in the Russian Federation have the right to work only if they have a special document. For foreigners arriving in Russia on a visa, this document is a work permit. For visa-free foreign citizens, from January 1, 2015, such a document will become a patent. Currently, a patent is required only for visa-free foreigners who provide assistance to Russian citizens for personal needs not related to business. To work in an organization, a visa-free foreigner also received a work permit.

As a rule, permits were issued by the Russian Federal Migration Service for a certain period. Their re-registration took a certain time, during which the foreigner did not have to be in an employment relationship with the employer. The question arose: is it possible to conclude a fixed-term employment contract with foreign workers?

Now this question has been answered: an employment contract with a foreign worker hired is concluded for an indefinite period. A fixed-term employment contract with foreign workers is concluded only in the cases listed in Article 59 of the Labor Code of the Russian Federation (Part 1 of Article 327.1 of the Labor Code of the Russian Federation). In essence, the legislator answered the question of how long an employment contract can be concluded with an employee.

According to Article 59 of the Labor Code of the Russian Federation, a fixed-term employment contract can be concluded, in particular:

• for the period of temporary (up to two months) work (in mandatory in accordance with Part 1 of Art. 59 Labor Code of the Russian Federation);
• with managers and deputy heads of organizations (by agreement of the parties in accordance with Part 2 of Article 50 of the Labor Code of the Russian Federation);
  and so on.

Since the relevant changes came into force on December 12, 2014, employers with foreign workers should analyze the employment contracts concluded with them. If a fixed-term contract is concluded with such employees instead of a contract for an indefinite period, additions should be made to the employment contract.

IS 1C:ITS

For more information on how to make additions to an employment contract, see the “HR Directory” in the “Personnel and Remuneration” section in IS 1C:ITS.

A foreign employee is provided with primary medical care

Along with the changes to the Labor Code of the Russian Federation, the commented Law added paragraph 10 to Article 13 of Law No. 115-FZ.

According to the new standards, a foreigner arriving to work in the Russian Federation should be provided with primary health care (including emergency medical care). To do this, a foreign citizen must enter into a voluntary health insurance agreement (hereinafter referred to as the VHI policy).

Instead of a foreign worker, the employer can also take care of his minimum medical care by concluding an agreement with a medical organization to provide paid medical services to such an employee (hereinafter referred to as the paid medical care agreement). If the employer concludes a similar agreement with a medical organization, the foreign worker will not need to obtain a VHI policy.

Let us note that paragraph 10 of Article 13 of Law No. 115-FZ obliges a foreign citizen working in the territory of the Russian Federation to have a VHI policy. At the same time, the status of such a foreigner (temporarily staying, permanently or temporarily residing) is not specified. It can be assumed that a paid medical care agreement (like a VHI policy) must be concluded in relation to all foreign workers. However, foreign citizens permanently and temporarily residing in the territory of the Russian Federation are subject to compulsory health insurance (Clause 1, Article 10 of the Federal Law of November 29, 2010 No. 326-FZ “On Compulsory Health Insurance in the Russian Federation”).

In addition, the details of the contract for paid medical care (as well as the VHI policy) are indicated only in the employment contract with a temporarily staying foreigner (Part 2 of Article 327.2 of the Labor Code of the Russian Federation). A temporarily staying foreigner must provide the insurance policy itself when hired (clause 1, part 1, article 327.3 of the Labor Code of the Russian Federation). Thus, we can conclude that it is possible to conclude a paid medical care agreement only in relation to temporarily staying foreign workers.

Please note that in addition to the details of the relevant contracts, other additional conditions should be included in the employment contract with foreign workers.

Article 57 of the Labor Code of the Russian Federation requires that the terms and conditions defining the identity of the employee and the name of the employer be indicated in the employment contract. You should also indicate the employer’s TIN, information about his representative who signed the employment contract, etc.

According to the new rules, when concluding an employment contract with foreign workers, along with the above information, you should indicate information about (Part 1 of Article 327.2 of the Labor Code of the Russian Federation):

• work permit or patent (for temporarily staying foreign citizens);
• temporary residence permit in the Russian Federation (for temporarily residing foreign citizens);
• residence permit (for permanently residing foreign citizens).

Let us remind you that foreign citizens permanently or temporarily residing in the Russian Federation do not require special permits to carry out labor activities (clause 1, clause 4, article 13 of Law No. 115-FZ).

You can include missing conditions in an employment contract with a foreign worker by adding to the employment contract.

IS 1C:ITS

For more information on how to include the missing information in an employment contract, see the “HR Directory” in the “Personnel and Remuneration” section in IS 1C:ITS.

Documents submitted by a foreigner when applying for a job

Article 65 of the Labor Code of the Russian Federation provides a list of documents that an employee must provide to the employer when applying for a job. This list also applies to foreign citizens.

However, Article 327.3 of the Labor Code of the Russian Federation, introduced by the commented Law, establishes additional documents, which the foreign worker must provide to the employer.

Such documents include:

• a contract (policy) of voluntary medical insurance, which is provided by foreign employees temporarily staying in the territory of the Russian Federation (this document is not provided if the employer has an agreement for paid medical care for such employees or in cases provided for by another federal law or international treaty);
• temporary residence permit - when concluding an employment contract with a foreigner temporarily residing in the territory of the Russian Federation;
• residence permit - when concluding an employment contract with a foreigner permanently residing in the territory of the Russian Federation;
• work permit or patent (requested from a foreigner temporarily staying in the territory of the Russian Federation).

If in order to obtain a work permit, a foreigner needs an employment contract already concluded with the employer, he can submit the permit to him later. In this case, the employment contract with the foreign worker comes into force no earlier than the day the work permit is received. In this case, the employment contract itself should be supplemented (Part 6 of Article 327.3 of the Labor Code of the Russian Federation).

We note that the application of the commented norm raises questions.

Thus, a work permit for a foreigner entering the territory of the Russian Federation on a visa is obtained by the employer.

It is not required to present an employment (civil law) contract on the basis of which such an employee will work (clause 45 of the Administrative Regulations for the provision of the Federal Migration Service ... state services for issuing conclusions on the attraction and use of foreign workers, permits for the attraction and use of foreign workers , as well as work permits for foreign citizens and stateless persons, approved by order of the FMS, the Ministry of Health and Social Development of Russia, the Ministry of Transport of Russia, the State Fisheries Committee of Russia dated January 11, 2008 No. 1/4/1/2, hereinafter referred to as the Administrative Regulations).

A visa-free foreigner obtains a work permit himself.

In this case, an employment contract can be provided among other documents only if it is available, i.e. this is not a mandatory condition (clause 46, clause 122 of the Administrative Regulations).

Moreover, as of January 1, 2015, changes introduced to Law No. 115-FZ by Federal Law dated November 24, 2014 No. 357-FZ are in effect. According to these changes, all visa-free foreigners will receive a patent. And when you receive it, you also do not need to provide an employment contract (an employment contract is only needed when re-registering a patent).

Learn more about the changes made to Law No. 115-FZ (see the section of the article “Visa-free foreigners must obtain a patent when applying for a job” on page 19).

Thus, the relevance of the norms of Part 6 of Article 327.3 of the Labor Code of the Russian Federation is questionable.

It is not required to submit military registration documents to the employer (except for cases provided for by international treaties, federal laws, decrees of the President of the Russian Federation, and decrees of the Government of the Russian Federation).

Temporary transfer to a position not covered by a work permit or patent

Article 327.4 of the Labor Code of the Russian Federation provides for the right of the employer to temporarily transfer a foreign worker to another job without taking into account the profession (position, type of activity) provided for by a work permit or patent.

The transfer of such an employee is possible only in cases provided for in Part 2 of Article 72.2 of the Labor Code of the Russian Federation (transfer that does not require the consent of the employee) and Part 3 of Article 72.2 of the Labor Code of the Russian Federation (transfer in case of downtime, etc., requiring the consent of the employee).

IS 1C:ITS

A foreign worker can be temporarily transferred to another job only once during a calendar year (Part 1 of Article 327.4 of the Labor Code of the Russian Federation).

If, after this period, it is impossible to return the foreign worker to his previous job, the employment contract with him is terminated on the appropriate grounds.

An employment contract with a foreign worker is also terminated if the employer does not have the opportunity to transfer him to work without his consent in the cases provided for in Part 2 of Article 72.2 of the Labor Code of the Russian Federation.

The commented provisions are not consistent with the norms of legislation on the legal status of foreigners. Thus, a foreign worker who has received a work permit or patent can only work in the profession (specialty, position) that is indicated in such a document. In turn, the employer does not have the right to engage a foreign citizen to work in a profession that is not indicated in the work permit or patent (clause 4.2 of Article 13 of Law No. 115-FZ).

We also note that regulatory authorities (including the courts) have always had a negative attitude towards attracting a foreign worker to work in a profession (position, type of activity) not specified in the work permit.

This situation was regarded as the work of a foreign worker without permission, which resulted in administrative liability under Part 1 of Article 18.15 of the Code of Administrative Offenses of the Russian Federation for engaging an employee to work without permission (see, for example, Resolution Supreme Court RF dated September 23, 2011 No. 18-AD11-15).

Thus, at the moment, the application of the commented provisions by the employer is undesirable, since there is a risk of claims from regulatory authorities.

However, it is possible that in the near future the legislator will introduce amendments to Article 13 of Law No. 115-FZ, which will eliminate this contradiction.

Dismissal and removal of a foreigner from work

The Law under comment introduced additional grounds for terminating an employment contract with a foreign worker, as well as removing him from work.

Let us recall that the general grounds for removing an employee from work are provided for in Article 76 of the Labor Code of the Russian Federation. For example, an employee who appears in a state of alcohol, drug or other toxicological intoxication is not allowed to work.

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For more information about the cases and procedure for removing an employee from work, see the “HR Directory” in the “Personnel and Remuneration” section in IS 1C:ITS.

According to Article 327.5 of the Labor Code of the Russian Federation, the employer removes a foreign worker from work in cases where the validity of the following documents has expired:

• permission to attract and use foreign workers (for the employer). A foreign worker is also suspended if the validity of such a permit is suspended;
• work permits;
• patent;
• VHI policy or contract for paid medical care concluded by the employer;
• temporary residence permits;
• residence permit.

As for additional grounds for terminating an employment contract with a foreign worker, they are listed in the new Article 327.6 of the Labor Code of the Russian Federation.

Let us note that the dismissal of a foreign worker on these grounds has certain features. For example, terminate the employment contract with foreign workers dismissed due to:

• the expiration of the work permit or patent of temporarily staying foreigners (clause 5, part one of Article 327.6 of the Labor Code of the Russian Federation);
• the expiration of the temporary residence permit for temporarily residing foreigners (clause 6, part one of Article 327.6 of the Labor Code of the Russian Federation);
• the expiration of the residence permit for foreigners permanently residing in the Russian Federation (clause 7, part one of Article 327.6 of the Labor Code of the Russian Federation);
• expiration of the validity period of the VHI agreement (policy) (or paid medical care agreement concluded by the employer) (clause 8, part one of Article 327.6 of the Labor Code of the Russian Federation)

is possible only after a month has passed from the moment the relevant grounds arise (Part 2 of Article 327.6 of the Labor Code of the Russian Federation).

Until this time, the employer will have to remove such an employee from performing work. Let us remind you that, as a general rule, the salary of a suspended employee is not accrued, unless otherwise provided by the Labor Code of the Russian Federation (Part 3 of Article 76 of the Labor Code of the Russian Federation). Cases of suspension of a foreign employee from work do not apply to such exceptions, therefore, the period of suspension of a foreigner from work due to the expiration of permits is not paid to him.

We note that before the adoption of the commented law in legal regulation There was a gap in the position of foreign citizens. A foreign citizen who received a work permit could work until the expiration of such permit. If the permit expired, he could obtain a new permit and continue to work for the same employer in the same capacity. However, between the expiration date of the work permit and the date of receipt of the new permit, a certain time passed (for example, a month), during which the foreigner remained an employee of the organization.

The employer could not remove such an employee from work, since the Labor Code of the Russian Federation did not provide for the appropriate grounds for such removal. There were also no appropriate grounds for dismissing such an employee. This could entail the employer's liability under Part 1 of Article 18.15 of the Code of Administrative Offenses of the Russian Federation.

With the adoption of the commented Law, employers will have the opportunity to retain the employee’s job and avoid claims from regulatory authorities.

A visa foreigner may be paid severance pay

If the permit to attract workers received by the employer was suspended or the permit was cancelled, the employment contract with the foreign worker is terminated (clause 1, part 1, article 327.6 of the Labor Code of the Russian Federation). In this case, such an employee is entitled to severance pay in the amount of two weeks’ average earnings. This provision is established by Article 327.7 of the Labor Code of the Russian Federation.

Let us recall that cases of payment of severance pay to employees upon termination of an employment contract with them are provided for in Article 178 of the Labor Code of the Russian Federation. The commented basis is additional and applies only to certain categories of foreign workers.

In accordance with paragraph 4 of Article 13 of Law No. 115-FZ, an employer can attract foreign workers if he has the appropriate permission. However, this rule contains a number of exceptions. Thus, the employer does not need to obtain permission to hire visa-free foreigners, as well as foreign workers permanently or temporarily residing in the Russian Federation.

It turns out that a work permit is only required when hiring visa workers, and they will be fired if such a permit is lost. The commented norm is an attempt to legislatively compensate a visa foreigner for loss of income through no fault of his own.

Visa-free foreigners must obtain a patent when applying for a job

Federal Law No. 357-FZ dated November 24, 2014 introduced a number of significant changes to the legislation regulating the attraction of foreigners to work in the Russian Federation.

In particular, these changes apply to foreign citizens arriving in the Russian Federation on a visa-free basis.

Let's take a closer look at the most significant changes.

Foreign citizens who arrived in Russia for the purpose of work must receive a special document. Before changes are made, foreign citizens who entered the territory of the Russian Federation on a work visa, as well as visa-free foreigners intending to work in organizations or individual entrepreneurs, will be issued a work permit.

Those foreign citizens who not only arrived in Russia visa-free, but also went to work for citizens to help with personal needs, received a patent.

From 01/01/2015, a patent is issued to all foreign citizens who arrived visa-free, regardless of where they plan to work.

The relevant provisions are provided for in Article 13.3 of Law No. 115-FZ.

According to paragraph 1 of Article 13.3 of Law No. 115-FZ (as amended), a visa-free foreigner with a patent can be recruited to work:

• organizations;
• individual entrepreneurs;
• private notaries;
• lawyers who have established a law office;
• other persons whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;
• citizens of the Russian Federation who are not entrepreneurs who need help in personal, household and other similar matters.

The commented provision names in detail the persons for whom a visa-free foreigner who has received a patent can go to work. Such persons include, in particular, lawyers who have established a law office and private notaries. Current legislation does not oblige this category of citizens to register as individual entrepreneurs. However, this does not deprive them of the right to hire a visa-free foreigner holding a patent as an employee.

It should be noted that from a direct reading of the norm, it is not entirely clear who the law classifies as persons whose professional activities are subject to state registration and (or) licensing. However, from an analysis of the current regulations, we can conclude that these are those persons who, like private notaries or lawyers, may not register as individual entrepreneurs. State registration and (or) licensing of such persons (such as lawyers who have opened a law office and private notaries) is carried out on the basis of special federal laws. Such persons may include, for example, an arbitration manager.

A visa-free foreigner entering the territory of the Russian Federation for employment must apply for a patent within thirty calendar days from the date of entry into the country. At the same time, in the package of documents required for the issuance of a patent, you must submit a migration card in which the work will be noted as the purpose of entry (clause 2 of Article 13.3 of Law No. 115-FZ as amended).

At the same time, liability has been established for a visa-free foreigner who lately applied for a patent. Thus, for missing a 30-day period, the amount of the fine from 01/01/2015 will be from 4,000 to 5,000 rubles (clause 4 of article 18.10 of the Code of Administrative Offenses of the Russian Federation as amended by paragraph “b”, clause 2 of article 3 of Law No. 357-FZ ).

These changes are intended to tighten the requirements for the stay of visa-free foreigners on the territory of the Russian Federation. Currently, there is no time limit for such citizens to apply for a permit or patent. There is no administrative liability for missing such a deadline.

So, patents are issued instead of work permits from 01/01/2015. Do visa-free foreigners who have already received a permit need to change it to a patent? No, this will not be required, since such permits will be valid until the expiration of the period for which they were issued or until they are cancelled. This conclusion can be made from paragraph 1 of Article 6 of Law No. 357-FZ.

Patents obtained by visa-free foreigners for employment with Russian citizens who do not have entrepreneur status also continue to be valid. However, it is impossible to accept such workers into the organization on the basis of such a patent, since the patent gives the right to work for hire from Russian citizens only for assistance in personal and other similar matters. Upon expiration of the validity period, the patent is not renewed, and a foreign citizen who has it will have to obtain a patent in accordance with the general procedure, which came into force on January 1, 2015 (clause 3 of article 6 of Law No. 357-FZ).

Permits issued to visa foreigners continue to be valid. Upon expiration of the validity period, the permits will be extended according to the rules of Law No. 115-FZ as amended (clause 2 of Article 6 of Law No. 357-FZ). The new version of Article 13.3 of Law No. 115-FZ allows the employment of foreigners with a patent only by organizations that do not have outstanding decisions imposing an administrative penalty for illegally employing a foreigner.

However, there are no negative consequences for violating this rule. Likewise, there is no mechanism for monitoring the implementation of the relevant provision.

The patent term is limited to twelve months

As a general rule, work permits for foreign citizens who arrived in Russia on a visa-free basis were issued (Clause 1.1, Article 13.1 of Law No. 115-FZ in the old version):

• for a period of temporary stay (no more than 90 days);
• for the duration of the concluded employment contract (civil contract), but not more than 1 year from the date of entry of a visa-free foreigner into the territory of Russia.

According to the new rules, a patent will be issued for a period of 1 to 12 months. A patent issued to a visa-free foreigner can be extended for a period of one month. In this case, the total patent term, taking into account all extensions, cannot be more than 12 months. Consequently, it is impossible to extend a patent that was issued for exactly 12 months (paragraph 1, 2, paragraph 5, article 13.3 of Law No. 115-FZ as amended).

It is not yet entirely clear from the existing standards how to determine the period for which a patent will be issued. The list of documents that a visa-free foreigner must provide along with an application for a patent does not include an employment contract or a civil contract for the performance of work (rendering services) (Clause 2 of Article 13.3 of Law No. 115-FZ as amended). A visa-free foreigner will have to provide these documents within two months after the patent is issued to him. If such documents are not presented, the visa-free foreigner’s patent will be revoked (clause 7, clause 4, clause 22, article 13.3 of Law No. 115-FZ, as amended).

Please note that the duration of the patent is not related to the period of temporary stay of the foreign worker. However, the period of temporary stay of a foreign citizen is extended upon the issuance of a patent, its renewal or re-registration (paragraph 2, paragraph 5, article 5 of Law No. 115-FZ, as amended). In this regard, it can be assumed that the period for which the patent will be issued can be determined in the application of the visa-free foreigner itself.

When obtaining a patent, a visa-free foreigner must present an identification document and a document confirming payment of a fixed advance payment for personal income tax. Upon receipt of a patent advance payment must be paid for the period for which the patent is issued (clause 6 of Article 13.3 of Law No. 115-FZ as amended).

For new rules for paying a fixed advance payment for personal income tax, see the section of the article “New in the payment of personal income tax by foreigners working on the basis of a patent.”

A patent issued for a period of less than 12 months may be renewed several times for periods of at least one month. In this case, the total validity period of the patent cannot exceed 12 months. The patent is considered extended for the period for which the visa-free foreigner pays a fixed advance payment for personal income tax. In this case, you will not need to additionally apply to the Federal Migration Service of Russia for a patent renewal (paragraph 4, paragraph 5, article 13.3 of Law No. 115-FZ, as amended).

If the foreigner does not make payments for the months for which the patent is extended, then the patent is terminated. The date of its termination will be the day following the last day of the period for which the advance payment was paid (paragraph 3, 4, paragraph 5, article 13.3 of Law No. 115-FZ as amended).

The employer will find out whether the visa-free foreigner has paid such payments or not by receiving a corresponding notification from the tax authority. The obligation to send such a notice to the employer is enshrined in paragraph 2 of clause 6 of Article 227.1 of the Tax Code of the Russian Federation as amended by Federal Law No. 368-FZ of November 24, 2014. However, the employee himself can present a document indicating that he has paid the advance payment for a certain period. The expiration of an employee's patent poses the question of what to do with such an employee.

As we wrote above, Federal Law No. 409-FZ dated December 1, 2014 introduced a new Chapter 50.1 into the Labor Code of the Russian Federation, dedicated to the specifics of regulating the labor of foreign workers.

In particular, a foreign worker whose patent has expired can be suspended from work on the basis of Part 1 of Article 327.5 of the Labor Code of the Russian Federation until the patent is reissued.

In addition, the employer may terminate the employment contract with such an employee on the basis of clause 5 of part 1 of Article 327.6 of the Labor Code of the Russian Federation.

An expired patent is renewed once

The commented Law No. 357-FZ introduces a procedure for re-registration of an issued patent for a new term.

For renewal of a patent, a visa-free worker can apply to the Federal Migration Service of Russia no later than 10 working days before the expiration of 12 months from the date of issue of the patent (clause 8 of Article 13.3 of Law No. 115-FZ as amended).

When re-registering a patent, a visa-free foreigner must provide (clauses 8-9 of Article 13.3 of Law No. 115-FZ as amended):

• petition of the employer, customer of work (services) to re-register a patent to a foreign citizen;
• an employment contract or a civil contract for the performance of work (provision of services).

Thus, a foreign citizen’s patent is renewed if he continues to work under an employment contract (provide services under a civil contract), and the term of his patent, extended to 12 months, expires.

A reissued patent is issued to a foreign worker for a period of 1 to 12 months and can be extended in the same manner as the original patent (Clause 13, Article 13.3 of Law No. 115-FZ, as amended). However, it should be borne in mind that a visa-free foreigner can re-issue a patent only once (Clause 8, Article 13.3 of Law No. 115-FZ, as amended). This creates a certain problem.

Work permits issued to visa-free foreigners were also limited to a period of 1 year. However, after this period expired, the foreign citizen received a new work permit. Thus, it was possible to obtain work permits an unlimited number of times.

From 01/01/2015, a visa-free foreigner can actually work in Russia for only two years (if he receives a patent for 12 months and then reissues it for another 12 months). The changes made do not provide for the issuance of a new patent after the expiration of the reissued patent.

However, there is no rule that a patent can only be obtained once.

This situation is a gap in the legislation. However, in our opinion, in practice, after the expiration of two years (the maximum term of the main patent and the reissued patent), the employee should leave the territory of the Russian Federation and re-enter. Then he will be able to apply to the territorial body of the Federal Migration Service of Russia to obtain a new patent as a newly arrived foreigner.

In any case, a visa-free foreign worker will not be able to work for one employer for more than two years in a row.

Responsibility for the work of a foreigner is not in the entity where the patent was received

Clause 16 of Article 13.3 of Law No. 115-FZ (as amended) establishes that a foreigner who has received a patent can only work in the territory of the subject in which the patent was issued to him. And the employer cannot attract a foreign citizen to work outside the entity in which the patent was issued.

This rule is not new to Law No. 115-FZ. Previously, it was established in relation to permits issued to visa-free foreign workers (clause 4.2 of Article 13 of Law No. 115-FZ as amended).

What is new in this case is the establishment of administrative liability for engaging a foreign worker to work in a region other than where he was issued a patent.

Moreover, the legislator placed such responsibility on both the employee and the employer.

So, if a foreign citizen works in a region other than the one where he received the patent, he will face a fine of two to five thousand rubles. In this case, administrative expulsion from the country may be applied to him.

The corresponding additions were made to Article 18.10 of the Code of Administrative Offenses of the Russian Federation by subparagraph “a” of paragraph 2 of Article 3 of Law No. 357-FZ.

As for the employer, for engaging a foreigner to work outside the boundaries of the entity where the patent was issued, he also faces a fine:

• from 2,000 to 5,000 rubles - for citizens;
• from 25,000 to 50,000 rubles - for officials;
• from 250,000 to 800,000 rubles - for legal entities(or suspension of activities for a period of 14 to 90 days).

These changes are effective from 01/01/2015.

Let us recall that Law No. 115-FZ (in the old version) also allowed foreign workers to work only in the territory of the constituent entity of the Russian Federation in which the work permit (or patent) was issued. However, administrative liability for violation of these norms was not established.

Now the fine will be imposed not only on the employer, but also on the foreign employee.

There is no need to notify tax authorities about hiring a foreigner

Until 01/01/2015, an employer who hired a foreign worker was obliged to notify the tax authorities about this within 10 days. Such an obligation was assigned to him by subparagraph 4 of paragraph 8 of Article 18 of Law No. 115-FZ. At the same time, from a direct reading of this norm it was not clear: the tax authorities should be notified about the hiring of which particular category of foreign workers (visa or visa-free).

In the explanations, officials indicated that the employer must notify any foreign citizen about hiring (see letters of the Federal Migration Service of Russia dated December 20, 2007 No. MS-1/9-25552, Federal Tax Service for Moscow dated September 12, 2008 No. 28-10/086918 ). The supervisory authorities were supported in this by the Supreme Court of the Russian Federation (see review of legislation and judicial practice Supreme Court of the Russian Federation for the second quarter of 2009, approved. Resolution of the Presidium of the Supreme Court of the Russian Federation dated September 16, 2009).

Now this problem has been solved: there is no need to notify the tax authorities at all.

Thus, the legislator has significantly eased the employer’s obligations related to notifying the relevant authorities about the hiring of foreign citizens. In addition, the issue that arose when hiring visa-free foreigners was removed (clause “a”, clause 8, article 1 of Law No. 357-FZ).

However, after 01/01/2015, the relevant information is sent to the tax authorities by the territorial body of the Federal Migration Service of Russia (paragraph 5, paragraph 8, article 13 of Law No. 115-FZ, as amended).

If a visa-free foreigner is hired, only the FMS is notified

According to the new rules set out in subparagraph “h” of paragraph 3 of Article 1 of Law No. 357-FZ, the employer must notify the territorial body of the Federal Migration Service of Russia about the hiring of a visa-free foreign worker, as well as about his dismissal. The territorial body of the Federal Migration Service of Russia should also be notified in the event of concluding or terminating a civil contract with a visa-free foreigner for the performance of work (rendering services). The corresponding notification can be submitted both on paper and in electronic form via telecommunication channels.

Before the new provisions came into force, a similar obligation for the employer was established by paragraph 9 of Article 13.1 of Law No. 115-FZ. However, now the employer must notify not only about the conclusion and termination of contracts with a visa-free foreigner, but also about granting him unpaid leave lasting more than one month during the year. In the new version of Law No. 115-FZ, leave without pay is not specified.

The employer’s obligation to send such notification to employment authorities is also excluded. The territorial body of the Federal Migration Service of Russia must itself send these bodies the relevant information.

The deadline for submitting the notification remains the same - three working days from the date of conclusion (termination) of the relevant agreement.

In connection with the changes made, the Federal Migration Service of Russia must develop a new notification form (including in electronic form), as well as a procedure for filling it out. We will inform you additionally about the approval of such a document. Follow the publications.

Termination of contracts with highly qualified employees

The changes also affected labor relations with highly qualified specialists.

Law No. 115-FZ required an employer who hired a highly qualified foreign specialist to notify the territorial body of the Federal Migration Service of Russia about (clause 13, article 13.2):

• payment of wages to such a specialist;
• termination of an employment contract (or civil contract) with him;
• providing such specialists with leave without pay.

This obligation has been changed by the Law under comment. From 01/01/2015, the employer notifies the Federal Migration Service of Russia only about the payment of wages to this employee. It will no longer be necessary to inform the migration service authorities about the termination of an employment contract (or civil contract) with him, as well as about the provision of leave at his own expense. The corresponding changes were made by paragraph 5 of Article 1 of Law No. 357-FZ.

Please note that the notification period - quarterly, no later than the last working day of the month following the reporting quarter - remains the same. The form and procedure for submitting such notification are also preserved. Let us remind you that these documents were approved by order of the Federal Migration Service of Russia dated June 28, 2010 No. 147.

Perhaps, due to changes in Law No. 115-FZ, the form and procedure for filling it out will also be changed. However, this will not happen earlier than the first quarter of 2015. Therefore, an organization that hired a highly qualified foreign specialist or fired him in December 2014 must submit a notification in the form currently in force. Even if the organization does not have time to submit a notification about the relevant events, it will still have the obligation to do so in January. This is due to the fact that the provisions of the Law do not have retroactive force and do not apply to past periods.

It is not required to notify about hiring (dismissal, granting leave at your own expense) if these events occurred after 01/01/2015.

We will inform you additionally about the approval of the new notification form. Follow the publications.

New in the payment of personal income tax by foreigners working on the basis of a patent

Amendments to Article 221 of the Tax Code of the Russian Federation, Part Two of the Tax Code of the Russian Federation were introduced by Federal Law dated November 24, 2014 No. 367-FZ (hereinafter referred to as Law No. 367-FZ), and to Articles 226 and 227.1 of Part Two of the Tax Code of the Russian Federation - Federal Law dated November 24, 2014 No. 368- Federal Law (hereinafter referred to as Law No. 368-FZ).

Effective January 1, 2015, Article 227.1 of the Tax Code of the Russian Federation is amended, which regulates the rules for calculating and paying personal income tax by foreign citizens working for individuals (who are not entrepreneurs) on the basis of a patent and performing household and other auxiliary work. The amendments are due to the fact that from the same date new rules for the employment in Russia of “visa-free” foreigners, about which we wrote above, will come into force.

One of the innovations: foreigners will have the opportunity to work on the basis of a patent not only for individuals, but also in organizations and individual entrepreneurs (other self-employed persons).

Let's consider the amendments made regarding personal income tax.

Foreigners paying personal income tax in the form of fixed advance payments

Until 01/01/2015, personal income tax was independently required to be paid by those foreign citizens who, on the basis of a patent, are employed by individuals under an employment or civil law contract, performing work (providing services) for personal, household and other similar needs (clause 1 of Art. 227.1 Tax Code of the Russian Federation).

Foreigners who have received a patent can also work in organizations and individual entrepreneurs (lawyers, notaries, and other persons engaged in private practice in accordance with the established procedure) from January 1, 2015. In this regard, they will also be required to pay personal income tax, but taking into account a number of features (clause 2 of article 1 of Law No. 368-FZ).

Let us conditionally divide the listed taxpayers into two categories:

• foreign citizens working for individuals;
• foreign citizens working in organizations and entrepreneurs.

Both must independently transfer fixed advance payments for personal income tax. At the same time, the rule that the advance payment must be made before the start of the period for which the patent is issued (extended) or renewed will remain unchanged next year (clause 4 of Article 227.1 of the Tax Code of the Russian Federation in the new edition). However, tax will need to be calculated and paid differently at the end of the year.

For the first category of taxpayers, nothing changes. As now, they must determine the amount of personal income tax for the corresponding calendar year based on the income actually received. In this case, the calculated tax is reduced by the fixed advance payments for personal income tax paid in the same year for the period of validity of the patent (clause 5 of Article 227.1, clause 5 of Article 227.1 of the Tax Code of the Russian Federation as amended).

In relation to the second category of taxpayers, the responsibility for calculating the annual amount of personal income tax rests with tax agents, that is, employers represented by legal entities and entrepreneurs (other self-employed persons) (clause 2 of Article 226 of the Tax Code of the Russian Federation as amended, clause 6 of Article 227.1 Tax Code of the Russian Federation in the new edition).

When calculating tax for the year, the tax agent must also take into account advance payments made by the employee. To do this, you will need the following documents (clause 6 of Article 227.1 of the Tax Code of the Russian Federation in the new edition):

• a written application from an individual to an employer with a request to reduce personal income tax for the tax period by the amount of the listed fixed advance tax payments. The application form is not specified. We believe that any form is allowed;
• documents confirming the payment of advance payments for personal income tax (tax payment receipts from the employee);
• notification from the tax authority at the location (residence) of the employer about the legality of reducing personal income tax by the amount of advance payments.

The tax agent must request such notification from the territorial inspectorate by submitting an application.

It should be taken into account that the tax authority sends a notification to the employer once a year if there is information from the Federal Migration Service of Russia about the concluded employment (civil law) agreement between the tax agent and the foreign employee and that the foreigner has been legally issued a patent.

Only one tax agent has the right to reduce the personal income tax calculated for the year by the amount of fixed advance payments paid by the foreigner himself (paragraph 2, clause 6, article 227.1 of the Tax Code of the Russian Federation, as amended). It is chosen by a foreign worker (in the case where a foreigner works on the basis of a patent for several employers).

The tax agent will not need to check information about how many employers the employee works for and whether he has applied to any of them with an application to reduce personal income tax. After all, the tax authority must receive all information about issued patents and about existing labor (civil) contracts between foreign citizens and their employers from the territorial branches of the Federal Migration Service of Russia. Accordingly, if any employer has already applied for the mentioned notification in relation to the same foreign employee, the inspectorate will not issue this document again. This will mean that the personal income tax for such an employee is already reduced by the amount of advance payments at his other place of work.

In relation to the second category of taxpayers, the amount of tax payable will arise only when the personal income tax, calculated on the basis of the earnings they actually received, exceeds the fixed advance tax payments paid during the year. Otherwise, personal income tax does not need to be transferred at the end of the year. In this case, the excess of advance payments over the final amount of personal income tax will not be an overpayment. Accordingly, the employer will not need to take any action to return it to a foreign employee (clause 7 of Article 227.1 of the Tax Code of the Russian Federation as amended).

Until January 1, 2015, similar rules were established regarding the procedure for calculating personal income tax at the end of the year by foreigners operating on the basis of a patent for individuals. In 2015, these standards will not change for this category of taxpayers.

Payment of a fixed advance payment for personal income tax

The amendments introduced changed the procedure for paying a fixed advance payment in terms of determining on the territory of which particular constituent entity of the Russian Federation or municipal entity it needs to be transferred.

Thus, from January 1, 2015, payments to foreign citizens must be made at the place of activity on the basis of a patent (Clause 4 of Article 227.1 of the Tax Code of the Russian Federation as amended).

Before this date, the following rule was in effect: a fixed payment for personal income tax is transferred to the place of residence (place of stay) of the foreigner (clause 4 of Article 227.1 of the Tax Code of the Russian Federation).

Amount of fixed advance payment for personal income tax

The monthly fixed advance payment from 01/01/2015 is 1,200 rubles. (Clause 2 of Article 227.1 of the Tax Code of the Russian Federation in the new edition).

Thus, its value increased slightly. Please note that until 01/01/2015, foreign workers transferred a fixed personal income tax payment in the amount of 1,000 rubles. per month (clause 2 of article 227.1 of the Tax Code of the Russian Federation).

Calculation of advance payment for personal income tax taking into account the regional coefficient

Until January 1, 2015, Article 227.1 of the Tax Code of the Russian Federation provided that the advance payment to be paid must be multiplied by a deflator coefficient. It is determined for each calendar year. For example, for 2014 this coefficient is 1.216 (order of the Ministry of Economic Development of Russia dated November 7, 2013 No. 652). And for 2015, the deflator coefficient is set at 1.307 (order of the Ministry of Economic Development of Russia dated October 29, 2014 No. 685).

Starting from 01/01/2015, foreign taxpayers, when transferring a fixed personal income tax payment, are required to additionally multiply it by the regional coefficient. This coefficient should be established annually by the laws of the constituent entities of the Russian Federation. If the corresponding law is not adopted, then the advance payment will need to be adjusted only by the deflator coefficient, since in such a case the value of the regional coefficient is taken equal to 1 (clause 3 of Article 227.1 of the Tax Code of the Russian Federation as amended).

Law No. 368-FZ does not specify which regional coefficient taxpayers must take into account, namely: statutory subject of the Russian Federation at the place of residence (stay) of the foreigner or by the law of the subject of the Russian Federation at the place of activity on the basis of a patent.

Due to the fact that since 2015, a fixed advance payment for personal income tax to a foreign person is paid at the place of work, most likely, legislators have in mind the regional coefficient established by the authorities of the constituent entity of the Russian Federation in which the foreigner works.

Employees submit a personal income tax return

Taxpayers employed by individuals who are not individual entrepreneurs are required to submit a personal income tax return at the end of the year in accordance with the general procedure (Clause 1 of Article 229 of the Tax Code of the Russian Federation). At the same time, in some cases they are exempted from fulfilling this obligation. Such exceptions are listed in paragraph 6 of Article 227.1 of the Tax Code of the Russian Federation. Their effect continues in 2015 (new clause 8 of Article 227.1 of the Tax Code of the Russian Federation).

So, you do not need to submit a declaration if:

• Personal income tax, calculated on the basis of actual income received, exceeds the amount of fixed advance payments paid for the year;
• the foreigner leaves the Russian Federation before the end of the year and personal income tax, calculated based on actual earnings, exceeds the amount of fixed advance payments;
• patent revoked.

For foreigners who, from January 1, 2015, can work on the basis of a patent in organizations and entrepreneurs (other self-employed persons), no exceptions are provided. Consequently, in any case, they are required to submit a personal income tax return, including if at the end of the year there is no personal income tax due.

What should a foreigner who is already employed by an individual do?

If a foreign citizen received (extended) a patent before 01/01/2015 and entered into an employment (civil) contract with an individual to perform work (provide services) for personal, household and other similar needs, then before the expiration of the period for which it was issued ( extended) the patent or until its cancellation, personal income tax must be paid according to the current rules, that is, without taking into account the amendments made (Part 1, Article 2 of Law No. 368-FZ).

This means that foreign persons working under a patent must:

• make fixed monthly advance payments for personal income tax in the amount of 1,000 rubles, adjusting them only by the deflator coefficient;
• transfer payment to your place of residence (stay).

Taxation of personal income tax on the income of those foreigners who will work for hire in organizations and entrepreneurs (other self-employed persons) should occur exclusively according to the new norms. This is due to the fact that, on the basis of patents issued before 01/01/2015, foreigners have the right to work only for individuals. This is provided for by Part 3 of Article 6 of Law No. 357-FZ.

Therefore, in order to work for legal entities and entrepreneurs, it is necessary to apply for a new patent from the specified date.

Contributions to the Social Insurance Fund for foreigners temporarily staying in the Russian Federation

Until January 1, 2015, foreign citizens and stateless persons temporarily staying in Russia were not among those insured in the field of compulsory social insurance. Therefore, payments in their favor were not subject to contributions to the Social Insurance Fund of the Russian Federation (in terms of insurance in case of temporary disability and in connection with maternity) (Part 1 of Article 2 of the Federal Law of December 29, 2006 No. 255-FZ, hereinafter referred to as Law No. 255-FZ ).

However, since 01/01/2015 the situation has changed. Federal Law No. 407-FZ dated December 1, 2014 (hereinafter referred to as Law No. 407-FZ) provides for amendments according to which the specified foreign persons (as well as stateless persons) from next year receive the right to insurance coverage in a certain part. In this regard, the responsibilities of contribution payers are also expanding. Now let's talk about everything in order.

Tariff of contributions to the Social Insurance Fund for payments to foreigners temporarily staying in the Russian Federation

In 2015, as before, foreign highly qualified specialists (HQS) will continue to not be included in the number of insured persons in the field of compulsory social insurance.

Therefore, accruals in their favor do not need to be subject to contributions to the Social Insurance Fund of the Russian Federation.

However, from 01/01/2015, payments and rewards accrued to all other foreign persons and stateless persons with a migration status temporarily residing in Russia must be subject to contributions to the Social Insurance Fund of the Russian Federation. A tariff of 1.8 percent is provided for them (clause 1, 4, article 3, article 4 of Law No. 407-FZ). As we can see, it is lower than the general tariff set at 2.9 percent.

Please note that not all policyholders will be required to pay premiums for temporarily staying foreign citizens.

This applies only to those who calculate contributions using general tariffs, as well as certain categories of payers entitled to reduced tariffs. They will be discussed further.

Starting next year, the maximum base for calculating contributions to the Social Insurance Fund of the Russian Federation will be established separately. For 2015, it is set at 670,000 rubles. (Resolution of the Government of the Russian Federation dated December 4, 2014 No. 1316).

The amendments introduced to the legislation on contributions by paragraph 1 of Article 5, Article 6 of the Federal Law of December 1, 2014 No. 406-FZ established that insurers making payments to individuals do not charge compulsory social insurance contributions for payments exceeding the maximum base size. We believe that for payments in favor of temporarily staying foreign citizens (and stateless persons) that exceed the maximum base value, contributions to the Social Insurance Fund of the Russian Federation are also not required.

Privileges for contributions to the Social Insurance Fund for certain categories of policyholders

The opportunity, along with the generally established rate of contributions to the Social Insurance Fund of the Russian Federation (2.9 percent), to apply a rate of contributions in the amount of 1.8 percent when making payments to temporarily staying foreign citizens and stateless persons is provided to the following categories of insurers who calculate contributions at reduced rates (clauses 2, 3 Article 3 of Law No. 407-FZ):

• business companies and partnerships that are engaged in the practical application (implementation) of the results of intellectual activity;
• residents of special economic zones;
• IT organizations.

Until 01/01/2015, Part 3 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ) provided that the listed payers must pay contributions at the following rates (Table 1):

Table 1Contribution rates for payers specified in paragraphs. 4 - 6 hours 1 tbsp. 58 of the Federal Law of July 24, 2009 No. 212-FZ (until January 1, 2015)

That is, at reduced rates, these policyholders have the opportunity to transfer contributions only to the Pension Fund.

Law No. 407-FZ provides that from 2018 until the end of 2019, this category of payers will be able to calculate contributions to the Social Insurance Fund of Russia from payments to temporarily staying foreigners at a rate of 1.8 percent.

Therefore, taking into account the amendments, from 01/01/2015 the following contribution rates will apply to them (Table 2):

table 2 Contribution rates for payers specified in paragraphs. 4 - 6 hours 1 tbsp. 58 of Federal Law No. 212-FZ of July 24, 2009, taking into account Law No. 407-FZ (from January 1, 2015)

Benefits for temporarily staying foreigners

The changes introduced by Law No. 407-FZ provide that foreign citizens (stateless persons) with the status of temporary residents since 2015, of all types of insurance coverage, are entitled only to temporary disability benefits.

Since 2015, employers must assign and pay it according to general rules. However, a foreign person has the right to this benefit only if the employer has transferred contributions for him to the Social Insurance Fund of the Russian Federation for a period of at least six months preceding the month in which temporary disability occurred (Articles 2, 4 of Law No. 407-FZ).

Thus, in order to determine whether it is legal to assign sickness benefits to a foreign employee, the employer needs to calculate the time for which compulsory social insurance contributions were transferred from payments to such a person.

For example, a temporary foreigner was hired in February 2015. Starting from the salary for February, the employer calculates and pays insurance premiums for it to the Federal Social Insurance Fund of the Russian Federation. Six months will be the period from February to July 2015.

Consequently, the employer is obliged to pay benefits to such an employee only if temporary disability occurs in August 2015 or later. If the insured event occurs earlier, no benefit will be awarded.

From the editor
In 1C:Enterprise, the changes made to the legislation of the Russian Federation by Federal Laws No. 407-FZ dated December 1, 2014, No. 409-FZ dated November 24, 2014 No. 368-FZ, have been implemented. For deadlines, see

Responsibility for failure to obtain a patent At the same time, liability has been established for a visa-free foreigner who lately applied for a patent. For missing the 30-day period, the fine will be from 4,000 to 5,000 rubles. These changes are intended to tighten the requirements for the stay of visa-free foreigners on the territory of the Russian Federation. Currently, there is no time limit for such citizens to apply for a permit or patent. There is no administrative liability for missing such a deadline. Patents obtained by visa-free foreigners for employment with Russian citizens who do not have entrepreneur status also continue to be valid. However, it is impossible to accept such workers into the organization on the basis of such a patent, since the patent gives the right to work for hire from Russian citizens only for assistance in personal and other similar matters.

Insurance premiums for a patent in 2018

Next, we’ll look at how to calculate insurance premiums for foreigners in 2017, depending on their status. You might be interested in: Is it possible to send a foreigner on a business trip? What to correct in the first calculation of contributions? Transfer, removal and dismissal of foreign workers: new rules How to fill out section 5 of form 2 -Personal income tax for a foreigner on a patent Contributions for foreigners temporarily staying in Russia You need to pay insurance premiums on payments to temporarily staying foreigners if an employment or civil law contract has been concluded with them. In this case, the duration of the contract does not matter. Read more in the article “What contributions should be added to the contractor’s remuneration if he is a temporarily staying foreigner.”

Insurance premiums from foreigners in 2017-2018

No accruals will be made on the income of highly qualified specialists temporarily located in the Russian Federation and working under a contract (labor or civil employment contract), except for contributions for injuries. And the income of other foreign workers temporarily staying in the Russian Federation and working under a contract must be subject to contributions to compulsory health insurance and compulsory health insurance, applying a special rate for compulsory health insurance for disability and maternity. Insurance premiums for permanently residing citizens Foreigners can work on the territory of the Russian Federation either for labor or GPC agreement, and how individual entrepreneur. To temporarily carry out activities, a foreigner must have a work permit (if he arrived on a visa) or a patent (if a visa is not required).
The period of temporary stay in Russia will determine the validity period of the corresponding document. This period may be extended.

Temporarily staying foreign citizens: insurance premiums

The income of other foreign workers registered under the contract will not be subject to contributions to compulsory health insurance, but will be subject to payments to compulsory health insurance and compulsory health insurance. Tariffs for them will generally be equal to:

• on OPS - 22% on income not exceeding 876,000 rubles, and 10% on income above this amount;
• for OSS for disability and maternity - 1.8% from income not exceeding 755,000 rubles; contributions will not be accrued above this income.

At the same time, situations may arise for the contribution payer when he has:

• the obligation to apply additional tariffs due to the special working conditions of a foreign employee;
• possibility of using reduced tariffs;
• Contribution rates for injuries will depend on the type of activity carried out by the employer.

Answers to common questions Question No. 1.

Insurance premiums for foreigners in 2017

• contributions to health insurance– 2142 rub. (RUB 42,000 x 5.1%).

Contributions from the income of foreigners working remotely Many organizations employ employees who do not visit the office. For example, they do some work on the computer and send it to the office by email. What if one of these employees is a foreigner? In fact, he is abroad, and not in Russia.

Insurance premiums from foreigners

• Themes:
• Insurance premiums

We will tell you at what rates insurance premiums for foreigners should be calculated in 2017, and whether the status of a foreign citizen affects the payment of insurance premiums. You will find all the information on new insurance premiums in the large article “Insurance premiums in 2017”. Attention! Since August 10, criminal liability has been introduced for evading the payment of contributions; see in what case the punishment faces the director or chief accountant in the article - “It has become dangerous not to pay contributions and not submit reports.”

Attention

What are the statuses of foreign citizens? Since 2017, insurance premiums must be paid to the Federal Tax Service. However, insurance premiums for foreigners in 2017 will continue to depend on their status. The legal status of foreigners is regulated by Federal Law No. 115-FZ of July 25, 2002.

Foreigners on patent insurance premiums

Insurance premiums for foreigners in 2016 are paid according to the tariffs that are currently in effect. We have given the rates of insurance premiums for foreigners in 2016 to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, depending on the status of the foreign worker, in the table. For temporarily staying foreigners, insurance premiums must be paid in 2016 regardless of the duration of the employment contract.

This is provided for by paragraph 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ and part 3 of Article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ. Until 2015, insurance premiums for foreigners were paid only for those workers who worked under an open-ended employment contract or a fixed-term contract for more than six months a year.

Foreigner with a patent insurance premiums

Info

Let's assume that Thomas Swan from example 1 became a temporary resident in Russia from March 1, 2017. Salary 42,000 rubles. he receives monthly. How much should contributions be calculated in February and March? In February, the following tariffs apply to Thomas:

• on pension contributions in the amount of 22%;
• for social contributions in the amount of 1.8%.

Thus, for February, pension contributions in the amount of 9,240 rubles will be calculated from Thomas’ salary. (RUB 42,000 x 22%) and social contributions in the amount of 756 rubles. (RUB 42,000 x 1.8%). In this case, medical contributions are not charged. Thomas became a temporary resident in March.

• contributions to pension insurance – 9240 rubles;
• social insurance contributions – 1218 rubles.

There is no need to pay medical insurance premiums for foreigners with a patent in 2018. When payments in favor of foreigners are not subject to contributions in 2018 If a foreign citizen has entered into an employment contract or civil service agreement with a company from Russia, but works remotely outside the Russian Federation, then his earnings are not included in the base for insurance contributions. The fact is that such a foreigner is not considered an insured person under either pension, medical or social insurance.

And insurance premiums should be paid only from the income of those individuals who are subject to compulsory insurance.

Foreigner with a patent insurance premiums 2017

Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ). According to Article 3 and paragraph 1 of Article 5 of Law No. 125-FZ, compulsory social insurance against industrial accidents and occupational diseases is subject to individuals performing work on the basis of an employment contract concluded with an insured organization (including a foreign organization operating on the territory of the Russian Federation and employing citizens of the Russian Federation) and a civil law contract, if in accordance with the specified contract the insured is obliged to pay insurance premiums to the insurer contributions.

Foreigner under patent insurance premiums

For other tariffs, see the table at the end of the article. If a foreigner or stateless person is temporarily staying on the territory of the Russian Federation, the employer is obliged to pay only pension and social contributions. Moreover, contributions in case of illness and maternity from payments in favor of such foreigners should be paid at a rate of 1.8%. After all, they are entitled only to temporary disability benefits.

Foreigners from the EAEU countries and highly qualified specialists are included in a separate group. For payments to employees from the EAEU countries, charge insurance premiums at the same rates as for payments to Russians (clause 3 of Article 98 of the Treaty on the EAEU dated May 29, 2014, letter of the Ministry of Labor dated March 13, 2016 No. 17-3/OOG-268). Payments to highly qualified specialists living in the Russian Federation should be accrued only by pension and social contributions.

And payments to temporarily staying highly qualified specialists are not subject to contributions at all.

Foreigner under patent insurance premiums 2017

There are three statuses:

• Temporary stayers are citizens of another country who have issued a migration card and do not have a temporary residence permit or residence permit. The period of temporary stay is equal to the period of the visa on which the foreigner entered Russia. If he arrived in a visa-free regime, the continuous period of stay cannot exceed 90 days (clause
  1 tbsp. 5 of Law No. 115-FZ). To get a job, such citizens need to obtain a work permit. For working citizens, the period of temporary stay is extended until the end of the employment contract.
• Temporary residents are citizens of another country who have received a temporary residence permit, the period of which is three years (Clause 1, Article 6 of Law No. 115-FZ).

Is it necessary to reflect the income of temporary foreigners in subsection 1.2 of Appendix 1 of the calculation of insurance premiums on lines 030 and 040 if compulsory medical insurance contributions are not accrued on their salaries?

Question: The organization has temporary foreigners (citizens of Ukraine). Compulsory medical insurance contributions are not calculated on their salaries. Is it necessary to reflect their income in subsection 1.2 of Appendix 1 of the calculation of insurance premiums on lines 030 and 040

Answer: Yes need. Include a temporary Ukrainian foreigner only in lines 030 and 040 of subsection 1.2. They are not insured persons in the health insurance system, therefore they are not reflected in lines 010 and 020 of subsection 1.2.

Rationale

How to fill out the calculation of contributions if you hired contractors or foreigners

Tip #3. Find out the citizenship and status of the foreign employee

The procedure for filling out the calculation depends on the country and the status of the foreigner.

A foreigner arrived from the EAEU regardless of status. Record all payments to citizens of the EAEU in lines 030 of subsections 1.1, 1.2, as well as 020 of Appendix 2. Taxable remuneration - in lines 050 of subsections 1.1, 1.2 and Appendix 2. Include non-taxable amounts in the indicators of lines 040 of subsections 1.1, 1.2 and line 030 of Appendix 2 .

In lines 160-180 of subsections 3.1 for foreign workers from the EAEU, enter signs 1. In lines 200 of subsections 3.2, indicate the code “NR” (if you apply the general tariff for contributions) or the code “PNED” (if you pay insurance premiums at a preferential rate for simplified workers - 20%).

A foreigner arrived from a country that is not part of the EAEU, permanently or temporarily residing. Fill out the calculation in the same way as for citizens from the EAEU, with the exception of the codes in section 3 if the foreigner is a temporary resident. In line 200 of subsection 3.2, enter the code “VZhNR” (if you pay contributions at the general tariff) or the code “VZhED” (if you apply the preferential tariff established for simplified residents).

A foreigner arrived from a country that is not part of the EAEU and is temporarily staying. Enter payments to employees in lines 030 of subsections 1.1, 1.2* and line 020 of Appendix 2. In subsection 1.1, reflect taxable amounts in line 050. Enter non-taxable payments in line 040.

In subsection 1.2, indicate all amounts accrued in favor of a foreigner in line 040. After all, remuneration of temporarily staying foreign workers is not subject to medical contributions.*

In Appendix 2, write down all payments in line 020. Write non-taxable amounts in line 030. Then reflect taxable remuneration on line 050. Enter separately taxable payments of a foreigner in line 054.

In lines 160 and 180 of subsections 3.1, indicate feature 1, in line 170 - 2. * In line 200 of subsections 3.2, enter the code “VPNR” (for the general tariff) or code “VPED” (for the preferential tariff provided for organizations on the simplified tax system).

Example 2. A foreigner works in the company

Lotos LLC applies a simplified taxation system and pays contributions at reduced rates provided for simplified taxation. In April 2017, the organization hired a citizen of Tajikistan temporarily staying in the Russian Federation. The employee's salary for April is 20,000 rubles, for May - 25,000 rubles, for June - 28,000 rubles. See below for a fragment of filling out Section 3 for a foreign worker.