Foreign citizens (individuals) working in the territory of the Russian Federation and receiving earnings must pay personal income tax on it, as required by the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code). Income can be received:
- natural form;
- money;
- in the form of material benefit.
Details - in paragraph 1 of Art. 210 NK. Tax is withheld only from the taxable earnings of a foreign worker.
In Russia, regarding the earnings of individuals, 2 main tax rates are applied: 13% (for residents) and 30% (for non-residents). These are the directives of Art. 224 NK. Both rules apply to the income of foreigners in Russia.
For the current year 2021, the situation has not changed. Those foreigners who are residents of the Russian Federation pay income tax at a preferential rate of 13%. Non-resident foreigners calculate personal income tax in the usual manner for them, at an increased percentage - 30%. Tax deductions (disagio), which are discussed in Art. 218–221 Tax Code, non-residents are not eligible.
Important! A resident is a citizen who has been in the Russian Federation for more than 183 days during the year. A foreigner who has acquired this status has the right to pay taxes on the same basis as Russians, i.e. in the same amounts and according to the same tax standards.
Personal income tax of foreigners with a residence permit
Although an advance rate of 13% is applied to the labor income of highly qualified specialists who have not received the status of a tax resident of the Russian Federation, tax deductions provided for in Art.
Important: The employee has a residence permit in the Russian Federation.
Do I need to withhold personal income tax from him and at what rate? And is he entitled to a child tax credit?
The question relates to the city of Ryazan. The answer to your question is in the letter below from the Ministry of Finance of the Russian Federation. Letter of the Ministry of Finance of Russia dated July 17, 2009 No. 03-04-06-01/176 Department of Tax and Customs Tariffs
Expanded capabilities of “1C: Salaries and personnel management 8 KORP” for personal income tax accounting
Accounting for personal income tax rates under international agreements
The CORP version of the 1C: Salary and Personnel Management 8 program, edition 3, provides expanded capabilities for personal income tax accounting. In accordance with international treaties of the Russian Federation, in order to avoid double taxation, the program can register the income of non-residents of the Russian Federation in the form of dividends, income on securities, royalties and calculate personal income tax at the specified rates of 3, 5, 6, 7, 10, 12, 15%.
A number of international treaties provide for a fractional tax rate (4.5%, 7.5%, 13.5%). However, the current electronic formats of 2-NDFL and 6-NDFL reports do not provide for the possibility of transmitting such data. Therefore, the program does not support these bets.
You can enable the functionality of using taxation in accordance with international treaties in the Settings menu - Payroll calculation - flag Use personal income tax rates provided for by international treaties of the Russian Federation.
At the same time, in the Dividends document it becomes possible to choose the personal income tax rate under an international agreement: 5, 10 or 12%. In the Author's Order Agreement document, you can similarly select the tax rate from the options 3, 5, 6, 7, 10, 15%. Personal income tax is calculated automatically at the specified rate.
New rates can also be specified in the Personal Income Tax Accounting Transaction document. Reports 2-NDFL and 6-NDFL correctly reflect the specified personal income tax rates and are automatically filled in using the data registered in the program.
Worker with a residence permit - taxes
; 5) a document on education and (or) qualifications or the presence of special knowledge - when applying for a job that requires special knowledge or special training (para.
6 hours 1 tbsp. 65 Labor Code of the Russian Federation); 6) a certificate of the presence (absence) of a criminal record and (or) the fact of criminal prosecution or the termination of criminal prosecution on rehabilitative grounds. 7) residence permit - when hiring a foreign citizen permanently residing in the Russian Federation. Exceptions may be established by federal laws or international treaties of the Russian Federation (para.
5 hours 1 tbsp. 327.3 Labor Code of the Russian Federation). When hiring, an employment contract with a foreign citizen is concluded in the same manner as with an employee who is a citizen of the Russian Federation.
However, there are a number of features that need to be taken into account, in particular, when concluding an employment contract with foreigners. An employment contract can only be concluded with a foreigner who has reached the age of 18, unless otherwise provided by federal laws (Part 13 of Law No. 115-FZ)
Calculation of advance payment for a patent
Visa-free foreign citizens working in Russia on the basis of a patent are required to make a monthly fixed advance payment on the income of individuals (FAP). Payment is made every month or in advance for several months. Article 227.1 of the Tax Code of the Russian Federation establishes the indexation of the FAP by a deflator coefficient (CD) and a coefficient that reflects the specifics of the labor market of a particular region (ROK). The higher the need for labor resources, the higher the coefficient.
Monthly advance payments for a foreigner's patent are calculated using the formula: EP = BS x KD x RK, where:
- EP - monthly payment,
- BS - base rate,
- CD - personal income tax deflator coefficient,
- RK - regional coefficient.
The base rate is 1,200 rubles (clause 2 of article 227.1 of the Tax Code of the Russian Federation). From January 27, 2020, the order of the Ministry of Economic Development of the Russian Federation dated December 10, 2019 No. 793 approved the deflator coefficient for 2021 in the amount of 1.810. The regional deflator coefficient is established annually by the law of the constituent entity of the Russian Federation. For example, in Moscow it is 2.4591. Therefore, in Moscow the payment is equal to 1,200 x 1.810 x 2.4591 = 5,341 rubles. If the regional coefficient for the next year is not established, it is recognized as equal to 1.
In addition to the FAP, the employer withholds tax from him. The established personal income tax rate for non-residents with a patent is 13%. To avoid double taxation, the employee has the right to return part of the overpaid tax in the form of a deduction.
Biz Compass
Personal income tax from wages Personal income tax is one of the main sources of replenishment of the country’s budget; it is paid by all individuals who received income in the Russian Federation. There are many nuances in the taxation of foreigners, which depend on their migration status and length of residence in the Russian Federation, as well as a number of factors
- The employee is a HQS or a refugee; The migrant arrived visa-free; The foreigner is a citizen of one of the countries of the Eurasian Union.
The obligation to accrue, withhold from wages and transfer the income tax of foreign citizens (NDFL) to the budget is the responsibility of the employer, who in this case acts as a tax agent.
Employment algorithm
The general procedure for applying for a job varies significantly depending on the situation. Circumstances such as:
- Received official status;
- Arrival time.
The best option would be to hire citizens who have a temporary residence permit, residence permit, or those who have received refugee status. Another suitable candidate could be a person from the EAEU countries. It is quite simple to sign an agreement with this category of citizens. Within three working days, information about such employees is transmitted to special authorities that monitor employment.
In order to hire individuals who are nationals of “visa” countries, you need to obtain special permission to attract such specialists. The received invitation is sent to the applicant, after which he will need assistance in the visa application process.
Employment of citizens living in visa-free countries is accompanied by less hassle. They themselves receive the necessary documents, among which the patent deserves special attention.
Taxation of a foreigner with a residence permit
it is provided not only to Russian citizens, but also to foreigners, as well as stateless persons if they permanently reside in Russia. No. 115-FZ). Content
- Insurance contributions from salary
- Personal income tax
- Video: about payment of property tax by foreigners
- Video: how to pay taxes for foreigners
- Property tax
- Transport tax
In Russia, taxation of foreigners is regulated by the Tax Code of the Russian Federation and current international agreements.
Fine for non-payment
The modern Tax Code of the Russian Federation establishes objects of taxation and payers, that is, residents and, accordingly, non-residents. This suggests that the level of responsibility for violating the rules applies to everyone who profits from the property.
Important! Violation of such rules is expressed in failure to comply with established deadlines and refusal to transfer taxes.
Due to the fact that the head of the enterprise who hired the foreigner acts as his tax agent, he must perform the required functions. Taxes are transferred on income received. Fines imposed for violations in this area are paid accordingly.
If a citizen who is considered a non-resident has not registered his income and transferred it to the treasury, he will be subject to financial and administrative responsibility. In particularly serious cases, criminal liability will be imposed. Trying to avoid punishment by leaving Russia will not bring the desired result.
Tax debts are strictly verified and regulated by law. Russia has concluded many official agreements with other states. They are aimed at assisting in international fiscal as well as standard administrative proceedings. Such treaties and agreements regulate issues directly related to double tax deductions.
What salary taxes are paid with a residence permit?
Taxation of foreigners under the UST is carried out on income paid under civil or employment contracts.
The exception is amounts paid to individual entrepreneurs.
Pension insurance. To determine the right of foreigners to pension provision is their legal status as permanent residents of the Russian Federation. Accordingly, the employer pays a contribution to the Pension Fund only for this category. Health insurance. Persons who stay in the country for more than 183 days a year or who have entered into an employment contract have the right to health insurance.
Social insurance. Thus, when determining the tax status of an individual, an organization must take into account the 12-month period preceding the date the individual received income, including those that began in the previous calendar year. If on the date of payment of income the employee will
Who is considered a tax resident?
According to paragraph 2 of Art. 207 of the Tax Code of the Russian Federation, tax residents are recognized as individuals who have been on the territory of the Russian Federation for at least 183 calendar days during the last 12 consecutive months.
Foreign status is important for tax purposes. Whether a citizen is a resident or not depends on:
- lists of income from which it is paid (Article 209 of the Tax Code of the Russian Federation);
- tax rate for foreign citizens (Article 224 of the Tax Code of the Russian Federation);
- the opportunity to receive a tax deduction (clauses 3, 4 of Article 210 of the Tax Code of the Russian Federation).
Most Russian citizens are tax residents. Non-residents are foreigners who have recently arrived in the country, or Russian citizens who often or for long periods travel abroad.
An exception is provided for:
- Russian military personnel serving abroad;
- employees of state authorities and local governments sent to work outside the Russian Federation.
They are recognized as residents regardless of the time of residence in Russia (clause 3 of Article 207 of the Tax Code of the Russian Federation).
In addition, a different procedure for establishing residence may be contained in agreements on the elimination of double taxation signed between Russia and other states.
Employment and registration for work of foreign citizens with a residence permit
In turn, the employer hires foreign citizens with a residence permit on a general basis: they are provided with the same social package as Russians. The employer pays salary taxes taking into account the Compulsory Medical Insurance Fund.
When hiring a foreigner with a residence permit in 2018, the employer must check the presence of all documents necessary for employment of the foreign citizen.
List of documents required to hire a foreigner with a residence permit:
- passport of a foreign citizen;
- residence permit for a foreigner in the Russian Federation;
- Russian-style work book (if it doesn’t exist, the employer will fill it out independently);
- registration at place of residence;
- document on education and (or) qualifications or special knowledge;
- SNILS;
- TIN of a foreign citizen.
After checking the validity of all documents, the employer signs an employment contract with a foreign citizen with a residence permit.
After which the employer must notify the Main Department of Migration of the Ministry of Internal Affairs about the conclusion of an employment contract and the employment of a foreigner with a residence permit to work within three days.
Also, within three days it will be necessary to notify the Main Directorate for Migration of the Ministry of Internal Affairs when dismissing a foreigner with a residence permit in Russia.
Transfers to the Social Insurance Fund
We are talking about accruals that insure against accidents. All employees who come from other countries that have signed the required employment agreement must be insured against various possible accidents and unpleasant situations.
Based on this rule, it becomes clear that employees’ salaries are required to contribute special amounts to the Social Insurance Fund. Their size depends on the risk. If a citizen plans to work under a civil contract, he must insure himself. The amounts of deductions are specified in the executed GPA.
Residence permit and taxation in the Russian Federation: what taxes to pay?
If a foreign citizen has a residence permit, he must pay income tax.
Income taxes with a residence permit are calculated based on a rate of 13%, since the residence permit assumes that a foreign citizen will reside in Russia for more than 180 days a year, which means that the foreigner will be a tax resident and pay only 13%.
In turn, the employer pays taxes for an employee with a residence permit according to the same scheme as for a Russian employee:
- Personal income tax 13%
- Contributions to the Pension Fund 22%
- Contributions to the Social Insurance Fund 0.2%
- Contributions to the Social Insurance Fund 1.8%
Contributions to the Pension Fund
Necessary pension insurance is mandatory for all Russians and for foreigners who come to work . The only exceptions are those citizens who belong to the VSK category. For such categories that have the status of residence permit and temporary residence permit, payment of contributions to the Pension Fund is considered mandatory.
The employer must also contribute the required amounts for those migrants who arrived from visa-free countries. For a labor patent, 22% is deducted. This is the size of the insurance portion. Another 10% additional charges are added to it.
