Payment of insurance premiums for foreigners in 2021

Almost everyone has at least once applied to a clinic to obtain a sick leave certificate, then to take the treasured form to the accounting department and receive payment. And absolutely everyone who works will be forced to retire and receive state benefits upon reaching a certain age. You can count on these payments only when regular deductions - insurance premiums - are made to the relevant organizations. Let's take a look at how this system works, including how insurance premiums are collected from foreigners in 2021.

Labor activity of foreigners in Russia

Perhaps the problem of finding a job exists everywhere. There is hardly a state that can boast of a complete absence of unemployment. In addition, we should not forget about migration, which in one way or another affects the internal affairs of the country, including in the field of labor relations. It should be noted that migrants have a very unenviable position: native residents do not always engage in the activities they dreamed of, and foreign guests even more so. True, there are those who come abroad at the invitation of their employer, but this is more a happy exception than the rule. Most often, foreigners are much more concerned about finding work than the local population. From the point of view of common sense, it is much easier for an employer to hire a compatriot than a citizen of another country.

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Non-residents in tax legislation

The legal provisions regarding personal income tax taxation divide individuals into tax residents and non-residents. In Art. 207 of the Tax Code of the Russian Federation outlines the conditions for recognizing an individual as a resident. Other citizens not accepted into this category are non-residents and, as a rule, bear a higher tax burden compared to residents on income received in Russia.

When applying the rules of taxation of income of non-residents by virtue of paragraph 1 of Art. 7 of the Tax Code of the Russian Federation, one must also take into account the taxation rules contained in international treaties of the Russian Federation.

In Art. 207 of the Tax Code of the Russian Federation, the criterion by which tax agents and tax authorities identify a taxpayer as a tax resident is the period of stay of an individual in the Russian Federation - at least 183 calendar days over the next 12 consecutive months. Moreover, in paragraphs. 2.1 and 3 of this article indicate the circumstances of traveling abroad that are not taken into account when calculating the period:

• for a period of less than six months for treatment or education;
• to offshore hydrocarbon deposits;
• foreign business trips of military personnel, employees of state authorities and local governments.

Other individuals who receive income from sources in the Russian Federation are non-residents.

When calculating the period, all days are taken into account, including days of entry and exit from the country. According to the Ministry of Finance, the application of Art. 6.1 of the Tax Code of the Russian Federation for calculating deadlines is not required (letters of the Ministry of Finance of Russia dated 02/15/2017 No. 03-04-05/8334, dated 03/21/2011 No. 03-04-05/6-157).

Payments subject to insurance premiums

The main regulatory act that regulates the procedure for settlements with the state is the Tax Code of the Russian Federation. They establish the amounts of state duties, various fees and penalties, the algorithm for calculating them and the deadlines for payment. Most of this document, of course, is devoted to taxes (that’s what the Tax Code is for) and everything connected with them. In particular, special attention is paid to the taxation of foreign citizens.

We will return, as they say, to our sheep and talk about insurance premiums. Russian legislation has a fairly extensive list of documents relating to this issue. And first of all, let's turn to the already familiar Tax Code of the Russian Federation.

Chapter 34 of the Tax Code of the Russian Federation is entirely devoted to the general rules for calculating and paying insurance premiums; in addition, Article 426 fixes tariff rates, according to which contributions from the salaries of foreigners are calculated in 2021.

On what income are insurance premiums calculated? Is it just for salary? But what about bonuses, other rewards and payments? The answer will depend on who the employer is.

Article 419 of the Tax Code of the Russian Federation proposes the following classification:

1. Those who make payments to individuals:
   individual entrepreneurs (hereinafter referred to as individual entrepreneurs);
2. organizations;
3. other individuals who are not registered as individual entrepreneurs.
4. Those who do not make payments to individuals. This group includes persons who are engaged in private practice (lawyers, patent attorneys, notaries, appraisers, mediators, arbitration managers, and so on).

Article 420 of the same Tax Code of the Russian Federation establishes the types of income for which insurance premiums are calculated. True, she does this in a manner characteristic of legislation - with numerous references to other articles, their paragraphs, subparagraphs and parts. We will try to translate legal Swahili into the usual Russian language and for convenience we will present the information in a table.

Results

Foreigners can be in the Russian Federation in the status of residents (temporarily or permanently) or temporarily staying. For the first group, insurance premiums will be calculated in the same manner as for citizens of the Russian Federation. That is, at generally established, additional or reduced tariffs, if the foreigner is registered under a contract (labor or civil process agreement). An exception will be highly qualified specialists, from whose income they will not have to make contributions to compulsory medical insurance.

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 security for disability and maternity.

Contributions from the income of foreign individual entrepreneurs will be calculated according to the algorithm for calculating payments for individual entrepreneurs in force in the Russian Federation, regardless of their status.

Sources:

• Federal Law of July 25, 2002 N 115-FZ “On the legal status of foreign citizens in the Russian Federation”
• Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”
• Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”
• Federal Law of November 29, 2010 N 326-FZ “On Compulsory Health Insurance in the Russian Federation”
• Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”
• Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Payments not subject to insurance premiums

This category includes:

1. Payments and rewards under civil contracts related to the transfer of rights to property or the transfer of property for use. Exceptions: agreements related to intellectual activity and its results, author's order agreements, publishing license agreements.
2. Payments and rewards under civil contracts for the performance of work / provision of services concluded with a foreign individual, if the performance of work / provision of services will be carried out outside the Russian Federation.
3. Reimbursement amounts for charitable organization volunteers. Exception: food expenses exceeding the daily allowance.
4. State benefits.
5. Compensation payments related to:
   with free provision of housing, payment for housing and utilities, food, fuel;
6. with compensation for damage caused by damage to health;
7. with payment of the cost / issuance of allowance in kind / payment of funds in exchange for this allowance;
8. with the dismissal of an employee. Exceptions: severance pay and average monthly salaries for the period of employment in terms of exceeding the established amounts (for employees of organizations located in the Far North - six times the average monthly salary, for all others - three times);
9. compensation to the manager, his deputies and the chief accountant in terms of exceeding three times the average monthly salary;
10. with the activities of athletes, employees of physical culture and sports organizations, sports judges (payment for equipment, food, uniforms);
11. with expenses of an individual that were incurred in connection with the fulfillment of obligations under civil contracts;
12. with reimbursement of expenses for advanced training, professional training or retraining;
13. with the employment of workers dismissed due to certain circumstances (downsizing, liquidation/reorganization of an enterprise, termination of activities as an individual entrepreneur, termination of activities subject to registration or licensing);
14. with the performance of work duties, including in connection with moving to another area.

1. Amounts of one-time financial assistance paid to the employee:
   at the birth/adoption of a child/establishment of guardianship over a child. The amount of financial assistance cannot exceed 50,000 rubles per child and is paid within the first year from the date of occurrence of these events;
2. in case of death of a family member;
3. if he or his property was damaged as a result of a natural disaster/other emergency/terrorist attack.
4. Payment amounts:
   under voluntary health insurance contracts, the validity of which is at least one year;
5. on compulsory insurance of employees;
6. under contracts for the provision of medical services to employees, which the employer concludes with medical institutions that have the appropriate license. The duration of these agreements must be at least one year;
7. under personal insurance contracts concluded exclusively in the event of death or injury to the health of the insured;
8. under non-state pension insurance contracts.
9. Income of members of family (tribal) communities of indigenous peoples of Siberia, the North and the Far East, received from fishing (except for wages of workers).
10. The cost of tickets (to and from the holiday destination), as well as baggage allowance weighing up to 30 kilograms. This type of payment is provided only for those who work and live in the Far North and equivalent territories.
11. The cost of uniforms and uniforms.
12. Amounts of financial assistance, if they do not exceed 4,000 rubles per employee for the reporting period.
13. Travel benefits.
14. Payments received by individuals/election commissions/referendum commissions.
15. Payment for employee training for both basic and additional educational programs.
16. Payments made to reimburse mortgage interest paid by an employee.
17. Payments and remuneration under labor and civil contracts to foreigners and stateless persons temporarily staying in Russia. This paragraph does not apply if these persons are recognized as insured in accordance with the law.
18. Amounts of clothing and food supplies, monetary allowances and other payments provided for military personnel, employees of the internal affairs bodies of the Russian Federation, the fire service, management of the federal courier communications, employees of the criminal correctional system, and customs authorities.
19. Travel expenses:
    daily allowance;
20. airport taxes;
21. travel expenses;
22. commission fees;
23. baggage transportation;
24. rental of residential premises;
25. currency exchange;
26. visa application;
27. connection;
28. fare.

Why do foreigners need a work patent?

A HQS is recognized as a foreign citizen who has work experience, skills or achievements in a specific field of activity upon reaching a certain salary (Article 13.2 of Law No. 115-FZ).

For example

• not less than 83 thousand five hundred rubles per calendar month - for researchers or teachers if they are invited to engage in research or teaching activities;
• not less than 58 thousand five hundred rubles per calendar month if foreign citizens are involved in labor activities by residents of the technology-innovation special economic zone, with the exception of individual entrepreneurs;
• not less than 1 million rubles per year for medical, teaching or scientific workers;
• not less than 83 thousand five hundred rubles per calendar month - for foreign citizens involved in labor activities in the territories of the Republic of Crimea and Sevastopol;
• at least 167 thousand rubles per calendar month - for other foreign citizens.

An exception in terms of salary requirements has been made for HQS participating in the implementation of the Skolkovo federal project.

The first law that any foreigner who wants to visit the Russian Federation needs to read contains the rules for crossing the Russian border (114-FZ dated August 15, 1996). It states that when entering without a visa, a future labor migrant must indicate his intention in a special section of the migration card. A foreigner entering under a visa regime is required to obtain a special work visa and invitation.

The following mandatory reading law No. 115-FZ of July 25, 2002 tells foreigners about their status in the Russian Federation, including the specifics of working in the Russian national economy.

How to properly accept a foreign specialist into a team and ensure further mutually effective cooperation is described in the article on the work activities of foreign citizens in the Russian Federation.

The procedure for concluding an agreement with a foreigner varies greatly depending on the status he received upon entry or during his stay in the Russian Federation. The easiest way to hire holders of a residence permit, temporary residence permit, refugee status or citizen of one of the EAEU countries: an agreement is simply signed with them, and information about it is transmitted to regulatory authorities within three days.

To process employees arriving from “visa” countries, you will need to obtain permission to attract them, send an invitation and help with visa processing.

Most of these efforts will fall on the shoulders of the employer. Employment of migrants from visa-free countries is easier due to the fact that the previous hassle of obtaining a work patent will be borne by the foreigner himself.

The potential employer will find the procedure for formalizing contractual relations, a list of necessary papers and regulatory authorities in the material on the employment of foreigners in the Russian Federation.

Employment contract with a foreigner

The presence of special legislative norms does not exempt foreign citizens from complying with the requirements of the Labor Code of the Russian Federation, and also does not deprive them of protection under its norms.

In this case, the citizenship of the person does not have any significance.

This fully applies to the legal justification for signing fixed-term contracts with foreigners. The opinion of the courts, contrary to the interpretation of the Migration Department, orders the employer to enter into contracts with an unlimited duration in all cases where they cannot be brought under the provisions of Article 59 of the Labor Code.

In this regard, how the company’s management can protect themselves when drawing up a contract and not infringe on the rights of the employee can be read in the material about employment contracts for foreigners.

Salary to a foreigner: what contributions must the employer make?

Every businessman, when hiring employees, must understand that from that day on he not only bears responsibility for them as an employer, but also becomes their tax agent. Moreover, labor costs do not consist only of the part that is paid to the employee.

A business entity that has been using hired labor for a long time knows that its responsibilities include paying social contributions for employees. In this regard, the nationality of the employee does not play a role. What is important for a manager is not so much what taxes the organization pays for a foreign worker, but when to start doing this and what rates to apply.

The difference in taxing the income of a compatriot employee and a foreigner is that the same rates are always applied to a Russian’s salary, regardless of the fact of his permanent residence in his homeland. For a foreign citizen who arrives in the Russian Federation, the status he acquires is important: upon entering the country and further stay in Russia.

Contributions to the Social Insurance Fund from the salaries of foreigners

Deductions to federal insurance funds are provided for in laws 125-FZ of July 24, 1998 and 255-FZ of July 27, 2010. Their main provisions determine that everyone coming to Russia must be insured from the first day. For those who are just looking for work, such insurance is provided by their VHI policy, which also covers accidents.

When an employment contract is concluded, foreigners are charged insurance premiums according to a scheme that largely coincides with that applied to citizens of the Russian Federation.

Medical insurance for migrant workers

Any foreigner crossing the Russian border must purchase a VHI policy. In this way, two questions are solved at once:

• a foreign citizen is guaranteed to receive at least emergency medical care;
• the state will not think about how to reimburse the funds spent on the treatment of a foreigner.

Additional control is also assigned to the management of companies that hire foreign specialists to their team. The Labor Code prohibits concluding an employment contract without presenting a contract on voluntary health insurance.

Contributions to the Pension Fund

Pension insurance in Russia is mandatory for everyone. The only exception will be highly qualified specialists who have arrived in our country. For everyone else, especially those who have already received a temporary residence permit, residence permit or refugee status, payment of contributions to the Pension Fund is also mandatory, as for citizens of the Russian Federation.

Migrant workers from visa-free countries do not fall out of this system either: pension contributions for foreigners when working under a patent will be 22% within the insurance portion and 10% above this amount.

Contributions to the Social Insurance Fund for accidents

All workers who arrived in the Russian Federation from abroad and entered into an employment contract must be insured against accidents at work. This means that contributions to the Social Insurance Fund according to risk class must also be deducted from the salaries of these employees. For those who plan to work under the GPA, you need to insure yourself or stipulate these deductions in a civil contract.

Tax on income from salaries of foreign specialists

The legislation of the Russian Federation provides that contributions to compulsory social insurance for all members of the team are paid by the employer. And only personal income tax is withheld from employee salaries. Citizens of other countries who arrived in Russia to work or do business are not excluded from this list.

Thus, a foreign worker in the Russian Federation is obliged to pay income tax on the funds earned both as an employee and as a founder of an economic company. In general, the rate of this tax for foreigners is 30%.

To what income and when reduced amounts of deductions can be applied is described in the article about personal income tax for foreign workers.

The life of a labor migrant in Russia cannot be limited only to work. Many of those who expect to stay in Russia for a more or less long period of time try to arrange their life as much as possible. This can be realized by purchasing real estate, cars or other valuables. According to the laws of the Russian Federation, all these objects entail the accrual and obligation to pay additional taxes.

In this case, the Tax Code does not make an exception for foreigners and extends its effect to their property, including taxes such as land, transport and property in the taxation of non-residents.

Transport tax: how to pay and for what

It is immediately necessary to clarify that only a car that was purchased on the territory of the Russian Federation or imported into the country unregistered for permanent use is subject to transport tax. It is for such a car that a foreigner is required to pay tax annually, according to a notification received before December 1 from the tax office. The amount will depend on the age of the car, its type and engine size.

Own movable property for which temporary import into the country has been issued is not subject to taxation. The option to enter the territory of the Russian Federation in a personal car, so as not to pay transport tax for it, is suitable only for those who do not intend to stay in Russia for more than a year and who need the car exclusively for non-commercial use.

Property tax for foreigners

Having bought a car in Russia, you can deregister it and take it to your homeland after the end of your employment relationship in the Russian Federation. This will exempt the foreigner from paying transport tax. A different situation arises with real estate that was purchased or inherited in the country. As soon as it becomes the property of a foreign citizen, the obligation to pay property and land taxes arises.

Types of insurance premiums

Everyone knows that working citizens pay income tax (hereinafter referred to as personal income tax), which is deducted from wages. At interviews, personnel officers very confidently juggle the concepts of “no” and “gross” when discussing issues of remuneration. Don’t be afraid of these terms; they came into circulation thanks to the fashion for anglicisms and beautiful foreign words.

In simple Russian language, wages have two states: before deduction of personal income tax (this is precisely the notorious “gross salary”) and after deduction of personal income tax (aka “no”), that is, “in hand.”

The amount of the latter can be calculated independently: to do this, you need to subtract the tax from the amount specified in the contract. In most cases, the personal income tax rate is 13%, but other options are possible - 9, 30 and even 35%. Taxes from foreigners are also transferred to the budget of the Russian Federation.

Accountants and financiers are very familiar with the phrase “payments to the budget and extra-budgetary funds.” However, even ordinary people have heard it at least once. But let's be clear. Payments to the budget include the aforementioned personal income tax and other taxes, of which there are a great many in our legislation. What are these mysterious “extra-budgetary funds” and what do they have to do with working citizens in general and foreigners in particular?

It's simple: these funds pay pensions and provide medical services. And here it’s time to remember that the premiums we are considering are called insurance premiums. This means that these funds simply must be directly related to insurance.

First, let's explain how this system works. As a rule, it involves two parties: the insurer and the policyholder. The insurer is the one who insures and compensates for losses upon the occurrence of a specified event. The policyholder is, accordingly, the one who is insured.

Naturally, insurers are by no means charities. The insurance company will assume the risks and pay compensation only if the client pays for these services. This is the general interaction algorithm. We will not delve into the intricacies of the insurance business, because this is not what the article is about, but some nuances are worth mentioning.

When it comes to insurance premiums from employees, the standard “insurer-policyholder” tandem is supplemented by a third party – the insured.

And then the interaction scheme takes the following form:

1. Insurer. The previously mentioned funds, of which there are three in our country, act as insurers:
   Pension Fund;
2. Compulsory Health Insurance Fund;
3. Social Insurance Fund.

The budget of these organizations is formed from insurance contributions, which are transferred by employers for each employee. The collected funds are used to pay pensions, social benefits, medical services and sick leave.

1. Policyholder. Employers act as insurers. Their task is to calculate and transfer insurance premiums for their employees on time. Important! Insurance premiums are calculated on the basis of the employee's salary, but in no case are deducted from it. The amount of contribution to each fund is determined in the same way: the employee’s salary is multiplied by the tariff. But payment of calculated insurance premiums is made from the employer’s own funds.
2. Insured. These, as you might guess, are employees who, upon the occurrence of certain events, will receive appropriate payments (pensions, benefits, and so on).

This theory is probably enough, so let's move on to more specific categories and look at insurance premium rates in 2021 for foreigners.

Russian Pension Fund

This organization is an insurer of compulsory pension insurance and makes payments in the following cases:

• onset of disability;
• reaching retirement age;
• loss of a breadwinner.

Types of payments made from Pension Fund funds:

• old age/disability/survivor pensions;
• funded pension;
• payment towards the insurance pension (fixed);
• immediate pension payment;
• lump sum payment of pension savings;
• payment of pension savings to legal successors (if the insured person died);
• funeral benefits for pensioners who were not insured under the social insurance program.

Article 426 of the Tax Code of the Russian Federation establishes that insurance contributions to the Pension Fund of the Russian Federation depend on the so-called maximum value of the base for calculation. We will talk about what this is further, but here we will clarify the size of this indicator - 1,021,000 rubles. The insurance rate for compulsory pension insurance directly depends on this amount and is:

• if the employee’s total income is less than 1,021,000 rubles – 22%;
• if the employee’s total income is more than 1,021,000 rubles – 10%.

Social Insurance Fund

Let's look at why contributions are made to the Social Insurance Fund and what payments they go towards.

The Social Insurance Fund makes payments in the following situations:

• pregnancy and childbirth;
• temporary disability due to illness or injury;
• death of the insured person / member of his family;
• birth of a child/children;
• child care (up to 1.5 years).

Types of payments made:

• child care allowance (monthly);
• child birth benefit (one-time);
• a one-time benefit for women registered with a doctor in the early stages of pregnancy;
• temporary disability benefits (also known as sick pay);
• maternity benefits;
• funeral benefit.

The above-mentioned Article 426 of the Tax Code of the Russian Federation establishes the tariffs for social insurance contributions. Just as in the previous case, they depend on the maximum base value equal to 815,000 rubles.

The insurance premium rate will be:

• if the employee’s total income is less than 815,000 rubles – 2.9%;
• if the employee is a foreigner temporarily staying in the Russian Federation (with the exception of highly qualified specialists) and his total income is less than 815,000 rubles - 1.8%;

As soon as the amount of total income reaches the limit, the transfer of insurance premiums for this type of insurance stops and resumes only in the next calendar year.

Health Insurance Fund

The Federal Compulsory Medical Insurance Fund (hereinafter referred to as FFOMS) performs the functions of an insurer, that is, it first collects funds and then spends them on paying for medical services to the population. Popularly this phenomenon is called free medicine. Unlike payments for pension and social insurance, contributions to the Federal Compulsory Medical Insurance Fund do not depend on the maximum value and are paid at a single rate - 5.1%.

Insurance premiums for foreigners in 2021

Contributions for injuries depend on the specifics of the activity, on the class of professional risk and are established individually based on the results of a special assessment.

If an organization applies reduced tariffs for simplification, then it is necessary to charge contributions from payments to foreign employees only to the Pension Fund at a rate of 20% until the maximum base for contributions to the Pension Fund is reached (subclause 3, clause 1, Article 427 of the Tax Code of the Russian Federation). If accruals exceed the limit, then contributions do not need to be accrued.

From payments in favor of foreign citizens temporarily residing and working in the territory of the Russian Federation, recognized as highly qualified specialists, insurance premiums are paid for mandatory insurance in the amount of 22% within the established limit and 10% above this limit and for compulsory insurance in the amount of 2.9% within the established limit . Insurance premiums for compulsory medical insurance are not paid.

Deputy Director of the Department of the Ministry of Finance of the Russian Federation R.A. Sahakyan

Legal statuses of foreigners in Russia

No matter how strange it may sound, there is a difference between foreigner and foreigner. No, it's not about the accent, skin color or country where the guest comes from. It is in this sense that all foreign guests are equal. The length of stay in the Russian Federation and the need to obtain permits are the main parameters that determine the status of migrants.

Foreigners permanently residing in the Russian Federation

We can say about them that these are our compatriots in five minutes. In other words, this category includes foreigners who have decided to move to Russia for permanent residence. Most people are probably familiar with this abbreviation, but not everyone knows how it stands and what its meaning is.

A foreigner will be called a permanent resident of the Russian Federation only after he receives a residence permit (hereinafter referred to as a residence permit). Those who are the happy owners of not only this document, but also a job, pay taxes and insurance premiums in the same way as Russians do. In particular, foreigners permanently residing in the Russian Federation are subject to pension, social, and medical insurance, which means that contributions are made to all three funds.

This status is the last step before obtaining citizenship, but it is far from the only one. The path to obtaining a Russian passport is long and thorny. Before receiving a residence permit, a foreign guest is called a “temporarily resident on the territory of the Russian Federation,” and even then only if he has issued a temporary residence permit (hereinafter referred to as TRP). Let's take a closer look at whether the taxes and contributions of a foreigner with a temporary residence permit differ in any way from those provided for holders of a temporary residence permit.

Foreigners temporarily residing in the Russian Federation

Temporary residents mean citizens who are in Russia on the basis of a temporary residence permit. This document is issued for three years and cannot be renewed at the end of the specified period. The owner of an expired temporary residence permit has only two options: obtain the status of a permanent resident in the Russian Federation or return home. In most cases, the choice is made in favor of the first option, that is, there is a need to obtain a residence permit.

Foreigners living in Russia on the basis of a temporary residence permit can carry out work activities. And although the labor legislation has some features regarding migrants, in general the procedure is the same: a contract is concluded, the employee’s work is paid, taxes are withheld, and insurance premiums must be regularly deposited into the fund’s accounts. By the way, insurance premiums for temporarily residing foreigners are absolutely identical to those paid for migrants permanently residing in the Russian Federation. They are calculated in a similar manner and transferred to all funds.

Foreigners temporarily staying in the Russian Federation

This category includes foreign guests whose stay in Russia will not last more than 90 days within six months. It is during this time that a citizen of another country can legally stay in the Russian Federation with only a migration card in his pocket (it is filled out when crossing the border). In addition, the law gives 7 working days to register.

If a person stays in the Russian Federation longer than the permitted period, there is a risk of additional hassle: even one “extra” day requires the issuance of permits. And in this case, the RVP, which was mentioned above, acts as such, so we will not repeat it. Taking into account the main topic of the article, insurance premiums for temporarily staying foreigners in 2018 are of much greater interest.

There is a significant nuance here. Working foreigners temporarily staying in the Russian Federation are also subject to insurance contributions, but in this case, funds are transferred only to two funds: the Pension Fund and the Social Insurance Fund.

Highly qualified foreign specialists

Perhaps the name speaks for itself. Representatives of this category are citizens who have a very high level of knowledge and skills, as well as relevant work experience. The legislation provides for a lot of conditions for hiring such specialists, including requirements for qualifications and salary levels.

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Highly qualified specialists are very specific when it comes to paying insurance premiums. They are not insured and are not subject to insurance premiums.

Special cases

We will include only a few points in special cases:

• labor or civil contracts for the performance of work/provision of services concluded between foreign citizens and FIFA;
• civil agreements on participation in events concluded between volunteers and FIFA / its subsidiaries / Organizing Committee "Russia 2018";
• employment contracts concluded between a foreign individual and a Russian organization to work in its separate division located outside the Russian Federation.

Payments and rewards provided for in these agreements are not subject to any insurance premiums.

Highly qualified foreign specialists

A foreign citizen who has work experience, skills or achievements in a specific field of activity is recognized as a highly qualified specialist if the salary established for him in the general case is 167,000 rubles. per month (subclause 3, clause 1, article 13.2 of Law No. 115-FZ). For certain categories of foreign specialists (scientists, teachers, specialists in the field of information technology, medical workers, specialists attracted to work in the SEZ, Skolkovo, Crimea and Sevastopol), their own criteria for the level of wages have been determined to classify them as highly qualified specialists (subclause 1—2.1, clause 1, article 13.2 of Law No. 115-FZ). The employer independently assesses the competence and level of qualifications of foreign citizens whom it wishes to attract as highly qualified specialists (clause 3 of Article 13.2 of Law No. 115-FZ).

Please note that the status of a highly qualified specialist is applied for the purposes of a foreign citizen conducting labor activities. At the same time, a highly qualified specialist, depending on the basis on which he is in Russia, can relate to both temporarily staying and permanently residing foreign citizens (clause 1 of article 5, clause 27 of article 13.2 of Law No. 115-FZ ).

Pension contributions

Highly qualified foreign specialists temporarily staying in Russia are not insured persons under compulsory pension insurance. This is directly provided for by the provisions of paragraph 1 of Art. 7 of Law No. 167-FZ. Therefore, payments in their favor are not subject to pension contributions.

If a highly qualified specialist is considered to be permanently residing in Russia, he is considered an insured person, and pension contributions must be calculated for payments in his favor. This follows from the provisions of paragraph 1 of Art. 7 of Law No. 167-FZ and is confirmed by letter of the Ministry of Labor of Russia dated December 18, 2015 No. 17-3/B-620.

Medical fees

According to the provisions of Art. 10 of Law No. 326-FZ, highly qualified specialists (both temporarily staying and permanently residing in Russia) are not insured persons in the compulsory health insurance system. Therefore, payments in their favor are not subject to medical contributions (letter of the Ministry of Labor of Russia dated December 18, 2015 No. 17-3/B-620).

Contributions for temporary disability

Highly qualified specialists permanently residing in Russia, working under employment contracts, are classified as insured persons under compulsory social insurance in case of temporary disability and in connection with maternity (Clause 1, Article 2 of Law No. 255-FZ). Payments in their favor are subject to insurance premiums at the usual rate of 2.9% (clause 2 of Article 426 of the Tax Code of the Russian Federation). If a highly qualified specialist permanently residing in Russia works on the basis of a civil contract, he is not an insured person and payments in his favor are not subject to insurance premiums for temporary disability.

Highly qualified specialists temporarily staying in Russia are not included in the number of insured persons (Clause 1, Article 2 of Law No. 255-FZ). Therefore, payments in their favor are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

Contributions for “injuries”

Payments to highly qualified specialists under employment contracts are subject to insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (Clause 1, Article 5 of Law No. 125-FZ). Payments under civil contracts are subject to insurance premiums only if this is provided for in the contract (Clause 1, Article 5 of Law No. 125-FZ).

Employment under a patent

A patent is a document giving a foreign citizen the right to carry out labor activities. It is received by migrants who arrived in Russia from countries with which there is a visa-free regime. Strictly speaking, the position of the legislation is transparent: without a patent, concluding an employment contract is impossible.

In cases established by law, a work permit is issued instead of a patent, and sometimes neither one nor the other is required at all. However, the imposition of insurance premiums does not depend in any way on the basis on which the foreign citizen was hired. Two factors that have an impact on payments to the funds are the existence and type of contract (labor or civil law) between the employer and employee. In other words, insurance contributions to funds for foreigners working under a patent in 2021 are transferred in the standard manner described above.

Health insurance premiums

Insurance premiums for compulsory health insurance are charged on payments to foreigners (except for highly qualified specialists) who have the status of permanent or temporary residents in Russia. Do not charge compulsory health insurance contributions for payments to foreigners who have the status of temporarily staying in Russia. This procedure follows from the provisions of paragraph 15 of part 1 of article 9 of the Law of July 24, 2009 No. 212-FZ.

Do not charge contributions for compulsory health insurance from payments to highly qualified specialists, regardless of their migration status (permanent or temporary residents, temporary stayers). Such specialists are not recognized as persons insured in the compulsory health insurance system of the Russian Federation. This follows from Article 10 of the Law of November 29, 2010 No. 326-FZ. An exception is made for highly qualified specialists from EAEU member countries temporarily staying in Russia. They are recognized as insured persons on the basis of existing international treaties, therefore, for payments in their favor, contributions to the FFOMS must be charged at a rate of 5.1 percent. Similar clarifications are in the letter of the OPFR for Moscow and the Moscow region dated November 20, 2015 No. 11/61408.

Calculation of insurance premiums under civil contracts

There are two types of contracts with the employer: labor and civil law, also known as a civil law agreement (hereinafter referred to as the civil law agreement). There is a significant difference between them.

The first is strictly in accordance with the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) and provides for all social benefits and guarantees. This means that all employee rights are protected by law; hiring, dismissal, transfer, leave and similar personnel issues are resolved as required by the Labor Code of the Russian Federation.

A GPC agreement, as a rule, is concluded in cases where we are talking about the performance of work or the provision of services, the list of which is fixed in the agreement. Such a contract in no case replaces an employment contract. However, even in this case the employer must make contributions to the funds. Moreover, the procedure for their payment is the same: insurance premiums under a GPC agreement with a foreigner are calculated and transferred in the same order as in the case of concluding a similar agreement with a citizen of the Russian Federation.

Tax rates for non-residents

Income of individuals who are not residents of the Russian Federation, including those for which, in accordance with clause 2 of Art. 224 of the Tax Code of the Russian Federation, for residents a rate of 35% is applied, taxed at a rate of 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation). The same paragraph provides for a reduced rate of 13% for certain types of income or the circumstances of their receipt:

• from employment of foreign citizens who have received a patent from the migration authority in accordance with Art. 13.3 of the law of July 25, 2002 No. 115-FZ (the rules are in force from January 1, 2015 on the basis of the law of November 24, 2014 No. 357-FZ);
• labor activity of foreigners subject to the conditions for recognizing them as highly qualified specialists in accordance with Art. 13.2 of the law of July 25, 2002 No. 115-FZ;
• carrying out labor activities by participants (members of their families) of the State program approved by Decree of the President of the Russian Federation of June 22, 2006 No. 637;
• performance of labor duties by crew members of ships flying the Russian flag;
• carrying out labor activities by persons recognized as refugees or who have received political asylum in accordance with the law of February 19, 1993 No. 4528-I.

A rate of 15% is provided for dividends from equity participation in Russian organizations.

With the entry into force of Art. 73 of the Treaty on the Eurasian Economic Union, from January 1, 2015, citizens of Armenia, Belarus and Kazakhstan pay personal income tax at a rate of 13% on income received under rental contracts, regardless of the length of the period of stay in Russia. On August 12, 2015, Kyrgyzstan joined this agreement, and the income of its citizens working in the Russian Federation also began to be taxed at a rate of 13% from this date (letter of the Russian Ministry of Finance dated August 19, 2015 No. 03-04-07/47939).

What is the limit value

In order to calculate the contribution amount, two main parameters are required: base and tariff. We talked about tariffs earlier, now it’s time to explain what the base is, where it comes from and how the “limit value”, which is so similar to a mathematical term, is connected with it.

So, the basis for calculating contributions is the total amount of payments and benefits made to the employee. It is determined on a monthly accrual basis from the beginning of the calendar year (in our case, from January 1, 2021). In other words, this is the employee’s total income for all previous months. Example: the base for calculating contributions in May is the amount of payments and benefits made in favor of the employee for January, February, March, April and May of the current year.

Now let's remember the maximum value of the mentioned base. These are amounts established by law, upon reaching which the insurance premium rate changes. That is, starting from the month in which the employee’s total income exceeds this value, the insurance premium will be calculated at a new rate or will be canceled altogether.

Answers to common questions

Question No. 1 : Is it necessary to pay insurance premiums to foreign workers for daily allowances paid in excess of the standards?

Answer : Part of the daily allowance paid in excess of the legally established norms is subject to insurance contributions in the amount corresponding to the category of foreign workers. For example, if an employee is a citizen from an EAEU country, then insurance premiums are calculated in the same way as for employees who are citizens of the Russian Federation; if a foreign employee is a highly qualified specialist, then compulsory health insurance and social insurance contributions are calculated in the general manner, compulsory medical insurance is not accrued.

Question No. 2 : How to make contributions to the insurance and funded parts of the pension?

Answer : Today there is a moratorium on the funded part, that is, all deductions are transferred in full to the insurance part and 22% on compulsory insurance is made in one payment order and in the total amount.

Payers of insurance premiums

Articles 419 and 420 of the Tax Code of the Russian Federation establish the employer’s obligation to pay insurance premiums for foreigners, as well as for Russian employees. For working migrants, this is a definite plus, because the contributions made give the right to social support in cases established by law.

But for employers, insurance premiums are additional expenses that, alas, are not reimbursed by anyone. Conscientious employers are well aware that these costs fall entirely on their shoulders, so they plan their activities so as not to go into the red.

However, there are those who are closer to the methods of Ostap Bender than to reasonable judgments. Such “enterprising” employers do not think about the development and growth of income, but about how to avoid paying insurance premiums for foreigners or at least reduce them. Strictly speaking, there is only one way to avoid paying contributions - if you do not enter into an agreement. And many willingly take advantage of this, because this state of affairs is beneficial to both parties: neither the employer nor the employee issues permits, and there is simply nothing to pay insurance premiums for.

Still, I would like to believe that in the labor market there are more honest and law-abiding employers who strive to understand the intricacies of interaction with insurance funds. It is much more important for them to know how to make, and most importantly, how to fill out the calculation of insurance premiums, if there are foreigners, where and when to transfer funds.

Responsibility for non-payment of taxes

If an employer fails to pay personal income tax or insurance premiums for a highly qualified foreign specialist in 2021, penalties will be applied to him.

Firstly, for each day of delay in payment, penalties will be withheld based on:

• 1/300 of the refinancing rate - for the first 30 days;
• 1/150 of the refinancing rate - starting from 31 days.

Secondly, if the tax base is understated, a fine of 20% of the uncalculated and unpaid tax is applied. In case of deliberate underestimation, the fine increases to 40%.

Thirdly, if personal income tax on highly qualified foreign specialists is not paid on time, a fine of 20% of the unpaid tax is applied. This fine can only be avoided if the tax authority discovers the error earlier, submits the 6-NDFL with the tax calculated correctly, and pays the tax and penalties to the budget.

Fines

Non-payment in the language of the law is called evasion, for which criminal liability is provided. The amount of fines is established by Articles 198 and 199 of the Criminal Code of the Russian Federation (hereinafter referred to as the Criminal Code of the Russian Federation) and depends on who is the payer of the contributions - an individual or an organization.

In addition, the same articles provide a classification of the amounts of contributions that are payable:

Penalties are applied in the following order:

Penalties for late submission of contribution reports

In 2021, reporting on the DAM must be submitted to:

For late submission of the DAM, the fine will be 5% of the contributions payable on the report for each month of delay, minus the contributions that were transferred on time. According to the Tax Code of the Russian Federation, the maximum fine cannot be higher than 30% of the amount of unpaid contributions. If contributions are transferred in full and on time, then the minimum amount applies - 1000 rubles (Article 119 of the Tax Code of the Russian Federation).

Contributions from citizens of CIS countries

Employment issues can be regulated not only by the internal legislation of the country. Separate international agreements are often concluded that relate to certain areas of life. Regarding the topic of our article, perhaps, we can highlight two main documents that mention the insurance system.

The first is the Treaty on the Eurasian Economic Union, concluded on May 29, 2014. Initially, it was a trilateral agreement signed between the Russian Federation, Belarus and Kazakhstan, later Armenia and Kyrgyzstan joined it.

The agreement addresses issues of social insurance for employees. Following its provisions, it turns out that, for example, insurance premiums from the salaries of Kyrgyz people will be calculated in exactly the same way as in relation to Russian employees. The same agreement establishes that pension provision is carried out in accordance with the legislation of the country of permanent residence.

Accordingly, the same procedure applies to citizens of Kazakhstan, Armenia and Belarus if they work in Russia. In particular, in order to calculate insurance premiums for Belarusians in 2021, you need to turn to the Tax Code of the Russian Federation, which approved premium rates for several years in advance.

The second document is the Agreement on guarantees of the rights of citizens of the CIS member states in the field of pension provision dated March 13, 1992. Its provisions state that contributions to pension insurance are paid in accordance with the legislation of the country where the person permanently resides.

With social and medical insurance, the situation is a little different: there are no international treaties with the Commonwealth countries, therefore everything related to insurance premiums is regulated exclusively by the laws of the Russian Federation. In particular, to find out how many contributions and personal income tax to pay for citizens of Uzbekistan in Russia or what the tariff rates are for Moldovans, you need to refer to the above-mentioned Tax Code of the Russian Federation.

Example of calculation and transfer of contributions

An employee is a highly qualified specialist, category: temporary resident, not a citizen of the EAEU countries, Maori L. receives a monthly 200,000 rubles, no other accruals were made. Calculate insurance premiums for August 2021.

Cumulative accruals in August amounted to 1,600,000 rubles. (RUB 200,000 * 8 months), which is higher than the limit of RUB 1,021,000. (according to OPS) and 815,000 rubles. (according to OSS), so calculations will be made for August

20,000 rub. Insurance premiums for August will be transferred.

Payment order from KBK for contributions under OPS 1821020211061010160 for August will be transferred before September 15