Foreign citizens temporarily staying in the Russian Federation are foreigners who do not have a residence permit in the Russian Federation or a temporary residence permit (Clause 1, Article 2 of Law No. 115-FZ of July 25, 2002). As a general rule, they have the right to get a job in Russian organizations if they have a work permit or a patent (clause 4 of article 13 of the Law of July 25, 2002 N 115-FZ). At the same time, all employers must pay from employee benefits insurance premiums to extra-budgetary funds (part 1, article 7, paragraphs “a”, “b”, paragraph 1, part 1, article 5 of the Law of July 24, 2009 N 212-FZ). This rule also applies to temporarily staying foreigners, but with its own characteristics (clause 15, part 1, article 9 of Law No. 212-FZ of July 24, 2009).

What contributions need to be calculated and at what rates?

In general, insurance premiums from payments made by temporarily staying foreign citizens in 2016 are calculated in the following order (Part 1.1, Article 58.2 of Law No. 212-FZ of July 24, 2009).

Contributions to the Pension Fund (Clause 1, Article 7 of the Law of December 15, 2001 N 167-FZ)		Contributions to the Social Insurance Fund for insurance in case of temporary disability and maternity (Part 1, Article 2 of the Law of December 29, 2006 N 255-FZ)		Contributions to the Social Insurance Fund “for injuries” (Article 5, paragraph 1, Article 20.1 of the Law of July 24, 1998 N 125-FZ)	Contributions to the FFOMS (Article 10 of the Law of November 29, 2010 N 326-FZ)
From the amount of payments within 796,000 rubles.	From the amount exceeding RUB 796,000.	From the amount of payments within 718,000 rubles.	From the amount exceeding RUB 718,000.	Accrued at the same rates as for employees - citizens of the Russian Federation	Not credited
Accrued at the same rates as for employees - citizens of the Russian Federation *		Accrued at a rate of 1.8% (Part 3 of Article 58.2 of the Law of July 24, 2009 N 212-FZ)	Not credited

* In addition to the basic premium rates, Law 212-FZ also provides (Article 58 of the Law of July 24, 2009 N 212-FZ) for certain categories of policyholders.

Temporarily staying foreigners - citizens of EAEU member countries

Today, 5 countries are members of the EAEU: Russian Federation, Republics of Belarus, Kazakhstan, Armenia and Kyrgyzstan (Preamble, Article 2 of the Treaty on the EAEU, Article 1 of the Treaty on the Accession of the Republic of Armenia to the Treaty on the EAEU, Article 1 of the Treaty on the Accession of the Kyrgyz Republic to the Treaty on the EAEU).

So, from payments to foreigners temporarily staying in the territory of the Russian Federation, who are citizens of these countries, the Russian employer must charge insurance premiums according to the same rules and at the same tariffs as from payments to Russian employees (

Foreign workers are citizens who permanently or temporarily reside or reside on the territory of the Russian Federation. Each employer who decides to employ such persons is obliged to register them with the Pension Fund and pay insurance contributions from the first for work. Foreigners entering Russia without a visa are required to acquire a patent to work. In this article we will talk about insurance premiums for a patent and consider the calculation procedure.

General Employment Requirements

In order to register in the OPS system, a foreign citizen must:

• fill out the Insured Person's Questionnaire at work;
• provide a copy of your identification document. If the document is not in Russian, a notarized copy may be required.

To understand the problem of insurance premiums, we will define three categories of foreigners, which can be:

• permanently residing in the Russian Federation with a residence permit
• temporarily staying in our country - for example, on a visa or on the basis of a migration card
• temporary residents with a temporary residence permit

After the employer provides a package of documents to the Pension Fund, such persons are entitled to SNILS.

Why do foreigners need a work patent?

In order to employ a foreigner in your company who entered without a visa, you must check whether he has a work patent and whether he is at least eighteen years old. In order to strictly comply with the Law, it is necessary to track the validity period of the patent and timely execution of payment of fixed payments for the income tax from individuals.

Which category needs to purchase a patent?

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

In this case, in the package of documents required for the issuance of a patent, you must submit a migration card in which work will be noted as the purpose of entry.

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. Upon expiration of the validity period, the patent will not be renewed, and a foreign citizen who has it will have to obtain a patent in the general manner. If a permit is received, it is valid until the end of the period or is canceled, but a patent does not have to be acquired.

Insurance payments for foreign citizens with a patent

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 social insurance, applying a special rate for compulsory social insurance for disability and maternity

Insurance premiums for permanent residents

Foreigners can work on the territory of the Russian Federation either under an employment or civil process agreement, or as a 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 of the corresponding document. This period may be extended.

For foreign citizens who permanently reside in the Russian Federation, the same insurance premiums are provided as for Russians. Accordingly, they are paid for:

• contributions to the Pension Fund tariff 22%.
• for health insurance in the amount of 5.1%.
• social insurance 2.9%.
• from accidents 0.6% or 0.2%.

Features of contributions for temporary residents

According to Russian legislation, foreigners who temporarily stay in the territory of our country are subject to the following types of insurance:

• Mandatory pension, regardless of what contract they work under, including individual entrepreneurs.
• OSS for disability and maternity when employed under an employment contract or of a civil law nature, but not for individual entrepreneurs.
• Compulsory medical insurance, regardless of the type of contract, including entrepreneurs, but not highly qualified foreigners.
• OSS on injuries when performing work under an employment or civil employment contract.

Thus, from the income of foreigners registered under an employment or civil process agreement, the employer is obliged to transfer all types of contributions provided for by law, as well as for the income of citizens of the Russian Federation. In 2017, insurance premiums for foreign citizens will be:

• on pension insurance- 22% on income that does not exceed 876,000 rubles, and 10% on income above this norm;
• for social benefits - for disability and maternity - 2.9% from income not exceeding 755,000 rubles, contributions are not charged in excess of this norm;
• for compulsory medical insurance - 5.1% of the entire amount of income.

In this case, the payer of contributions may also experience:

• possibility of using reduced tariffs in accordance with the law

The rates of insurance premiums for foreigners in 2017 for injuries will depend on the type of activity carried out by the employer.

Insurance premiums for temporary residents

For temporarily staying foreigners, there are their own rules for transfers, since highly qualified specialists are selected from among them, whose income under any of the contracts is not subject to any contributions, except for injuries. The income of other foreign workers registered under the contract will not be subject to compulsory health insurance contributions, but will be subject to compulsory health insurance and compulsory health insurance payments.

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. I am a visa-free foreigner, do I need to change my patent permit?

No, because the permit is valid for its duration or until it is revoked.

Question No. 2. How many times can I re-register a patent if I am behind on the advance payment?

No more than once.

A.I. Dybov, tax expert

Foreign worker: specifics of payment of contributions

How to calculate contributions to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund when changing the status of a foreigner from “temporarily staying” to “temporarily resident”

A foreigner who entered the Russian Federation with or without a visa (when this is allowed) is considered to be temporarily staying in the country. However, if a migrant is here for a long time, he has the right to apply to the FMS unit at his place of stay in order to obtain a temporary residence permit (hereinafter referred to as TRP) clause 1 art. 2, paragraph 1, art. 6, paragraph 1, art. 6.1 of Law No. 115-FZ of July 25, 2002 (hereinafter referred to as Law No. 115-FZ). And until he receives it, the status of a foreigner will remain the same. This is not bad for the employer - there is no need to pay insurance contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund from the migrant’s salary. However, as soon as the status changes, contributions will have to be accrued. How exactly to do this will be discussed in the article.

Temporarily staying: no base, no contributions to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund

So, payments to migrants temporarily staying in the Russian Federation are included in the list of payments not subject to insurance contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund. Payments accrued before receiving the temporary residence permit will not be included in the base for contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund. And after the migrant receives permission, there is no need to include them in the database for past periods, because the status of “temporary resident” for the purposes of compulsory insurance no retroactive effect. Unlike, say, personal income tax, where turning a non-resident into a resident means recalculating the tax at a rate of 13% on all income from the beginning of the year received before the transformation pp. 1, 3 tbsp. 224, clause 1.1 art. 231 Tax Code of the Russian Federation.

Since 2012 payments temporarily staying migrants are taxed contributions to the Pension Fund, if a foreigner has an open-ended employment contract or a contract with a validity period of 6 months or more clause 1 art. 7 of the Law of December 15, 2001 No. 167-FZ (hereinafter referred to as Law No. 167-FZ); clause 15, part 1, art. 9 of Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ). Therefore, changing the status of a foreigner will not affect contributions to the Pension Fund in any way.

Since since 2012, contributions to the Pension Fund of the Russian Federation must be accrued for payments in favor of temporarily staying foreigners, the maximum base for them will be formed earlier than the base for contributions to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund clause 1 art. 7, paragraph 2, art. 22.1 of Law No. 167-FZ; clause 15, part 1, art. 9 of Law No. 212-FZ. And if the migrant is highly paid, it may turn out that the limit on pension contributions is 512,000 rubles. will be achieved, but for contributions to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund - not Government Decree No. 974 dated November 24, 2011.

But the foreigner received a temporary residence permit and became a temporary resident in the Russian Federation. Stop! And when exactly did he become like this? Without answering this question, it is impossible to understand how to calculate contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund.

A temporary resident has become a temporary resident: how to calculate contributions to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund

According to the legislation regulating the legal status of migrants, the date of change of status will be the day the decision is made to issue a temporary residence permit. This day and the decision number are indicated both in the FMS notification sent to the foreigner and in the note in his passport. Appendix 1 to the Order of the Federal Migration Service of February 29, 2008 No. 40; Appendix 6 to the Administrative Regulations, approved. By Order of the Federal Migration Service dated February 29, 2008 No. 40. At the same time, a person can receive documents a week, or even two, after such a joyful event - that’s how the mail works.

From what date should contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund be calculated? From the date of the decision to issue a temporary residence permit? From the date of receipt of the notification? From the date of return of the passport? From the date of presentation of the passport to the employer?

There are no answers to these questions in Law No. 212-FZ. But experts from the Ministry of Health and Social Development believe that in the month of issuing the temporary residence permit, it is necessary to divide the salary into that accrued before the date of the decision and that accrued after. The first part will not be included in the database for contributions to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund, the second - very much so.

FROM AUTHENTIC SOURCES

Deputy Director of the Department social insurance and state support of the Ministry of Health and Social Development of Russia

“Contributions to the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund must be imposed on payments to temporarily residing foreigners from the day the decision on temporary residence permit is made. From this moment on, the foreigner has already become a temporary resident, so a contribution must be calculated.

Deputy Branch Manager Pension Fund Russian Federation in Moscow and the Moscow region

“ When changing the status of a foreign worker from temporarily staying to temporarily residing in the Russian Federation, contributions to the FFOMS from payments in his favor must be calculated from the date of the decision to issue a temporary residence permit. For example, the decision on the temporary residence permit was made on December 9. Salaries accrued for days from December 1 to 8 are not subject to contributions, while salaries accrued for days from December 9 to 31 are subject to contributions. That is, the salary must be divided into two parts and ".

Example. Calculation of the base for contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund from payments to a foreigner who has changed his status

/ condition / Wages a foreigner temporarily staying in the Russian Federation - 60,000 rubles. On November 19, 2012, he received a temporary residence permit, which he immediately informed his employer, an organization with “regular” contribution rates.

/ solution / 1. January - September: payments to a foreigner (total amount - 540,000 rubles (60,000 rubles x 9 months)) are not subject to contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund and are not included in the calculation of the maximum base.

3. November: in connection with the change in status, payments to a foreigner must be subject to these contributions, despite the fact that back in September the total amount of payments exceeded 512,000 rubles. The maximum base for contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund will be formed on an accrual basis only from November. Salaries accrued from November 1 to November 18 (11 working days) are not subject to contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund; from November 19 to November 30 (10 working days) - they are. Considering that November has 21 working days, the non-taxable amount of payments is equal to 31,429 rubles. (60,000 rubles x 11 days / 21 days), taxable - 28,571 rubles. (RUB 60,000 x 10 days / 21 days).

4. 2012: the base for contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund is equal to 88,571 rubles. (28,571 rubles + 60,000 rubles), it included part of the November payments and the entire December salary.

On the one hand, this approach of specialists from the “social” departments of the organization only benefits the organization - it will pay less contributions. On the other hand, it is an additional inconvenience. Salaries will have to be calculated in two postings: in a taxable and non-taxable amount. There will probably be a need to manually correct something in the accounting program - it is unlikely that it will provide for something as exotic as dividing an employee’s salary into taxable and non-taxable parts when changing the status of a foreigner.

Therefore, if the cost of the issue is small, nothing prevents you from charging contributions from the entire amount of the migrant’s salary for the month in which he became a temporary resident. Nobody will punish you for this.

How to pay benefits

It may happen that a migrant falls ill before receiving a temporary residence permit, but recovers afterwards and takes sick leave for the entire duration of the illness. In a good way, it shouldn’t be like this - hospitals are prohibited from issuing certificates of incapacity for work for periods when a foreigner was considered a temporary resident clause 1 of the Procedure, approved. By Order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n; clause 1 art. 2 of Law No. 255-FZ.

But if this happens, the migrant does not need to pay for the days before the date of the decision to issue a temporary residence permit; the benefit is due only for the period in which he was considered a temporary resident. And you will have to pay benefits based on the minimum wage. This is because payments to a foreigner before receiving a temporary residence permit were not subject to contributions to the Social Insurance Fund, which means they are not included in the calculation of benefits. And after the change of status, the migrant had no income at all - he was more clause 6, part 1, art. 1.2, Art. 14 of Law No. 255-FZ.

So, the sooner you find out about a change in your foreigner status, the better. But no one will tell you about this except him. How to increase employee consciousness?

How to quickly find out about a change in the status of a foreigner

Having received a notice of temporary residence permit or a passport with a mark, a joyful migrant is unlikely to run to you with the news of what happened without a special reminder. He doesn’t realize that the calculation of contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund depends on this. So make a written commitment from every foreigner applying for work to report a change in status. This will at least partially justify you in the eyes of fund auditors if it suddenly turns out that, without information about the temporary residence permit, you did not calculate contributions to these funds even after changing your migrant status.

True, here one can ask: how will the inspectors themselves determine the status of a foreigner? Not by eye! Most likely, the auditors will not determine anything; they will require you to prove your right to benefits from clause 4, part 2, art. 28 of Law No. 212-FZ. And a copy of the migrant’s passport as of the day of hiring may not suit them. It would also be a good idea to make a copy of the passport of each resigning foreigner. This is also emphasized by the Pension Fund.

FROM AUTHENTIC SOURCES

“The auditors will determine the status of a foreigner (temporarily staying/temporarily residing) not only on the date of employment, but also on all dates of payments to him.”

Pension Fund of the Russian Federation

Make copies of foreign workers' passports on the day they are hired and on the day they are fired. Interview migrants from time to time to see if any of them have changed their status.

You should also remember that after a year from the date of entry into the country, you definitely need to check the status of a foreigner - he has no right to live and work in Russia for more than a year. The maximum validity period of a work permit is the same pp. 2.5 tbsp. 5, sub. 2 clause 1.1 art. 13.1 of Law No. 115-FZ.

WE WARN THE EMPLOYEE

The faster the foreigner will report the acquisition of “temporary resident” status, the sooner he can receive benefits from the employer.

Finally, the migrant himself should be interested in you learning about his transformation from a temporary stayer to a temporary resident, since after this he can count on social benefits (sick leave, for example).

What should a foreigner’s message about a change of status look like? It is enough to simply bring a notice from the Federal Migration Service or a passport with a note about the temporary residence permit. You will make a copy of the document, stamp the date of receipt, and then sign. The signature of the employee will not be superfluous. Everything is ready!

But let’s assume that “a terrible thing happened”: at the end of the month in which the employee received a temporary residence permit, you did not pay his contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund.

The migrant did not immediately report the change of status: what to do?

It is clear that additional contributions must be accrued and paid as soon as possible. But will you also have to pay penalties? There is no doubt that fund auditors will advocate for this. It’s easier to pay than to quarrel with the inspectors, since the amount will be small. Especially when little time has passed since the payment of late contributions.

FROM AUTHENTIC SOURCES

“The employer is obliged to calculate contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund from the date of change of status of a foreign worker, regardless of when the latter reported this. Contributions that are not accrued for payments for the period from the date of issue of the temporary residence permit to the date of notification are in any case considered arrears, upon repayment of which it is also necessary to pay penalties and ".

Pension Fund of the Russian Federation

If a foreigner is so late with the documents that you have already reported for the quarter, you will have to submit updated calculations of RSV-1 Pension Fund and 4-FSS. This situation is especially visible, and along with contributions to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund, it is necessary to pay additional penalties and Part 1 Art. 17 of Law No. 212-FZ. Otherwise, they will probably “come for you.”

After everything is settled, for the purposes of calculating contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund, a foreigner with a temporary residence permit will be no different from an employee who is a citizen of Russia. The situation is different with pension contributions. Payments to a temporarily residing foreigner of any age are taxed only at the rate for financing the insurance part of the pension. Let us remind you that from payments to Russian citizens born in 1967 and younger, employers also have to calculate contributions to the funded part clause 2 art. 22.1, Art. 33.1 of Law No. 167-FZ.

Finally, we note that the procedure for calculating personal income tax is in no way connected with the status of a foreigner and the presence of a temporary residence permit. The only thing that matters is how long a person lived in Russia on the date of receipt of income. If less than 183 days, he is a non-resident, his income is taxed at a rate of 30%. If more than 183 days, the rate is reduced to 13%, and at the same time the foreigner receives the right to deductions.

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, it is necessary. 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 characteristics 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 people).

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.

After creating an employee and collecting documents for hiring an employee, go to the “Personnel” section, open the register of documents for admissions, transfers, dismissals and create a new document “Hiring”, where we enter the date of admission, employee, work schedule, position, information on wages, employment contract data. For foreign employees, the “Additional” tab appears in the reception, in which we display the following data:

Insurance premiums from foreigners in 2019

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

How to fill out the RSV for a foreign worker

The Federal Tax Service of Russia, in a letter dated January 29, 2019 No. GD-4-11/, considered the issue of indicating an identification document of a foreign citizen (stateless person) when filling out the calculation of insurance premiums.

Tax officials recalled that the form for calculating insurance premiums and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 10, 2019

According to the procedure, the following are required to be completed: title page, section 1, subsections 1.1 and 1.2 to section 1, appendix 2 to section 1 and section 3 “Personalized information about insured persons.”

Identification of individuals - income recipients specified in section 3 is carried out using lines 070 (SNILS), 080 (Last name), 090 (First name), 100 (Patronymic), as well as line 140 (code of the type of employee identification document) and line 150 (series and document number).

In line 140 of subsection 3.1 of Appendix No. 3 of the calculation, the code of the type of identification document is indicated in accordance with Appendix No. 6 to the Procedure.

The types of basic identification documents on the territory of Russia, depending on citizenship, are determined by the federal laws of the Russian Federation.

Based on these regulations, when registering foreigners tax authorities take into account information about the foreign citizen’s passport or other document established federal law or recognized in accordance with an international treaty as an identification document of a foreign citizen.

For a stateless person, such a document will be a residence permit for a stateless person or a temporary residence permit for a stateless person.

Accounting and reporting

In relation to a highly qualified specialist, accruals for OPS and OSS will be mandatory. A foreign individual entrepreneur will be the payer of contributions for compulsory medical insurance and compulsory medical insurance. The generally established tariffs for contributions in 2019–2019 from the salaries of foreigners working under an employment or civil service contract will be (Art.

426 of the Tax Code of the Russian Federation): In this case, the payer of contributions may also have: the obligation to apply additional tariffs due to the special working conditions of a foreign employee (Articles 428, 429 of the Tax Code of the Russian Federation)

Topic: Analyzing the report on insurance premiums

Topic: Analyzing the report on insurance premiums. Foreign workers

Materials from the newspaper “Progressive Accountant”, September 2019.

Please note that Appendix 9 does not indicate individuals who are citizens of member states of the Eurasian Economic Union.

The EAEU includes the Republic of Belarus, the Republic of Kazakhstan, the Russian Federation, the Republic of Armenia, and the Kyrgyz Republic.