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

Classification with calculation examples

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

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

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

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

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

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

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

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

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

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

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

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

Temporarily staying

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

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

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

• Pension Fund – 22%;
• FSS – 1.8%.

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

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

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

– These are persons who have certain achievements and abilities in a specific field of activity; the salary of such workers has a minimum limit.

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

If a highly qualified foreign worker is a permanent or temporary resident, the employer must make insurance contributions from his income:

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

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

Limit base

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

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

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

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

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

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

Within the framework established by the state:

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

Nothing will be paid to the Social Insurance Fund.

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

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

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

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

Payment methods

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

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

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

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

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

After creating an employee and collecting documents for hiring the employee, go to the “Personnel” section, open the register of documents for hiring, transfers, dismissals and create new document“Hiring”, where we enter the hiring date, employee, work schedule, position, salary data, 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 by 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.

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

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

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

Insurance premiums

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

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

However, for foreign citizens, the legislation provides for “exceptional provisions”, separate paragraphs and subparagraphs - so read more carefully! The main thing worth paying attention to is that not all foreign workers are recognized as insured persons under certain types of insurance, and, depending on this, insurance premiums from the foreigner’s wages may or may not be accrued. The main criterion by which foreign citizens are included or not included in the number of insured persons is.

To make it easier for you to understand the procedure for calculating insurance premiums from payments to foreigners, look at the table below, from which it is immediately clear what types of insurance premiums need to be charged for a specific category of foreign citizens.	Foreign worker status Contributions to the Pension Fund	(Article 7 of the Law of December 15, 2001 No. 167-FZ) Contributions to the FFOMS	(Article 10 of the Law of November 29, 2010 No. 326-FZ) Contributions to the Social Insurance Fund
(Article 2 of the Law of December 29, 2006 No. 255-FZ)	Permanently residing on the territory of the Russian Federation	Permanently residing on the territory of the Russian Federation	Permanently residing on the territory of the Russian Federation
Accrued	Permanently residing on the territory of the Russian Federation	Permanently residing on the territory of the Russian Federation	Permanently residing on the territory of the Russian Federation
Temporarily residing on the territory of the Russian Federation	Temporarily staying on the territory of the Russian Federation Until 01/01/2015 Contributions are calculated subject to: employment contract concluded for an indefinite period; if a fixed-term employment contract is concluded, then the total duration of such contracts must be at least 6 months during the calendar year! From 01/01/2015	contributions are calculated regardless of the duration of the employment contract (Federal Law dated June 28, 2014 No. 188-FZ).	Temporarily staying on the territory of the Russian Federation Not credited if a fixed-term employment contract is concluded, then the total duration of such contracts must be at least 6 months during the calendar year
are not credited		Permanently residing on the territory of the Russian Federation	Temporarily staying on the territory of the Russian Federation Not credited if a fixed-term employment contract is concluded, then the total duration of such contracts must be at least 6 months during the calendar year Foreign citizens who have received refugee status in the Russian Federation
accrued (Federal Law dated December 1, 2014 No. 407-FZ) Highly qualified certified specialists	(the conditions for classifying a foreign worker as a HQS are listed in paragraph 1 of Article 13.2 of Federal Law No. 115-FZ) Not credited	(the conditions for classifying a foreign worker as a HQS are listed in paragraph 1 of Article 13.2 of Federal Law No. 115-FZ) Not credited	Temporarily staying on the territory of the Russian Federation are accrued only if the HQS is permanently or temporarily residing in the Russian Federation From 01/01/2015 accrued in any case

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

! Note: In certain cases, insurance premiums are not calculated from the wages of a foreign citizen, regardless of legal status

• (Article 7, paragraph 4 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”):
• if he is an employee of a separate division of a Russian organization, which is located on the territory of a foreign state;

if he performs work or provides services under a civil law contract outside the Russian Federation. Rates, procedure for calculating and paying insurance premiums from the wages of foreign workers

exactly the same as for all other employees, it is also necessary to take into account the maximum value of the base for calculating insurance premiums. In general, Art. 58.2 of Federal Law No. 212-FZ: Amount of payments to a foreign worker	included in the base for calculating insurance premiums	Pension Fund	FFOMS RF FSS RF	FFOMS RF for insurance in case of temporary disability and in connection with maternity
for insurance against industrial accidents and occupational diseases	22 %	5,1 %	Not more than the maximum value of the base for calculating insurance premiums 2.9%1.8% - in relation to payments to temporarily staying foreigners	from 01/01/2015
Depending on the professional risk class of the organization	10 %	0 % Above the maximum base for calculating insurance premiums 5,1 % 2.9%1.8% - in relation to payments to temporarily staying foreigners until 01/01/2015	0 %

(The maximum base for contributions to the FFOMS has been cancelled)

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

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

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

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

All foreign workers, without exception, are insured under compulsory social insurance against industrial accidents and occupational diseases, therefore benefits for temporary disability due to industrial injuries and diseases are paid to them in the general manner.

Personal income tax

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

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

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

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

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

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

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

! Note: from 10/06/2014 income from the labor activities of foreign workers recognized as refugees or granted temporary asylum in the Russian Federation is subject to personal income tax at a rate of 13% (Federal Law of October 4, 2014 No. 285-FZ “On Amendments to Articles 217 and 224 of Part Two of the Tax Code of the Russian Federation” ). Previously, the income of such employees was taxed at general rule

, that is, at a rate of 30% if a foreign citizen was not recognized as a tax resident of the Russian Federation, and at a rate of 13% if he was recognized. This change applies to legal relations that arose from January 1, 2014, that is, if personal income tax on the income of a foreign employee who is a refugee or has received temporary asylum in the Russian Federation was calculated at a rate of 30% during 2014, then at the end of the tax period for such an employee there will be an overpayment of personal income tax. When calculating personal income tax on wages of foreign workers, it is important to take into account that standard tax deductions apply only to the income of tax residents.

That is, if the employee is not a tax resident, then he is not entitled to these deductions.

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

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

The foreign worker's tax status has changed during the calendar year, but may also change in subsequent months. In this case(Letter of the Ministry of Finance of Russia dated October 28, 2011 No. 03-04-06/6-293). This is due to the fact that the final status of an individual is determined based on the results of the tax period, that is, at the end of the year. At the same time, the obligation to recalculate personal income tax and return the overly withheld tax falls on the tax authority, and not on the employer as tax agent(Clause 1.1 of Article 231 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated May 16, 2011 No. 03-04-05/6-353). To receive a personal income tax refund, the employee must contact tax office at the place of residence (stay) with a 3-NDFL declaration, an application and documents confirming its tax status.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Yandex_partner_id = 143121; yandex_site_bg_color = "FFFFFF"; yandex_stat_id = 2; yandex_ad_format = "direct"; yandex_font_size = 1; yandex_direct_type = "vertical"; yandex_direct_border_type = "block"; yandex_direct_limit = 2; yandex_direct_title_font_size = 3; yandex_direct_links_underline = false; yandex_direct_border_color = "CCCCCC"; yandex_direct_title_color = "000080"; yandex_direct_url_color = "000000"; yandex_direct_text_color = "000000"; yandex_direct_hover_color = "000000"; yandex_direct_favicon = true; yandex_no_sitelinks = true; document.write(" ");

Normative base

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

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

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

If a temporarily staying foreigner working on the basis of a patent receives a temporary residence permit (TRP), then his status changes from temporarily staying to temporarily resident. The date of change of status of a foreigner is the day the migration registration authority made a decision to issue a temporary residence permit to a foreign citizen. What features need to be taken into account when calculating personal income tax and insurance premiums from this date are in the article.

Personal income tax calculation

In accordance with paragraph 3 of Art. 224 of the Tax Code of the Russian Federation, since 2015, the income of a temporarily staying foreign citizen carrying out labor activities on the basis of a patent, regardless of whether said foreign citizen is a tax resident of Russia or not, is subject to personal income tax at a rate of 13% (Letter of the Ministry of Finance of the Russian Federation dated March 16, 2016 No. 03-04-05/14470).

Complete training to comply with the professional standard “Accountant” and receiveDiploma of professional retraining 272 academic hours
Course At the same time, according to clause 5 of Art. 13.3 of Federal Law No. 115-FZ of July 25, 2002, the validity period of a patent expires from the day following the last day of the period for which the fixed fee was paid advance payment. Cancellation of a patent does not occur if a foreign citizen receives temporary resident status.

The fact is that the patent is valid for the period of time for which the fixed advance payment is paid, regardless of the fact that the foreign citizen has received temporary resident status. Consequently, according to the provisions of Art. 227.1 of the Tax Code of the Russian Federation, fixed advance payments paid by a foreign citizen continue to be counted against accrued personal income tax, regardless of the status of the foreign citizen. Upon expiration of the patent, personal income tax is calculated in the generally established manner, taking into account the tax status of the foreign citizen: resident or non-resident, since the foreign citizen continues to work in Russia not on the basis of a patent, but on the basis of a temporary residence permit. There is no need to recalculate personal income tax for the period from the beginning of the tax period (year) until the change of status of a foreign citizen.

If a foreign citizen, when finding employment in Russia, has paid fixed advance payments for a patent several months in advance and during this time, before the expiration date of the patent, the foreign citizen receives a temporary residence permit, then the fixed advance payments continue to be counted against the accrued Personal income tax and after receiving a temporary residence permit until the day following the last day of payment for the patent. Upon expiration of the patent, personal income tax is calculated in accordance with the generally established procedure.

If a foreign citizen, when finding employment in Russia, pays fixed advance payments for a patent on a monthly basis, then when receiving a temporary residence permit, the foreign citizen, in fact, does not have a period when he is already in the status of a temporary resident, and the expiration date of the patent has not yet has arrived. In this regard, fixed payments are not offset against the reduction of accrued personal income tax.

After receiving a temporary residence permit, it is necessary to determine whether the foreign citizen is a tax resident of Russia or not. While a foreign citizen works on the basis of a patent, regardless of whether he is a resident of Russia or not, a personal income tax rate of 13% is applied to his income. After receiving a temporary residence permit and acquiring the status of a temporary resident, the personal income tax rate of a foreign citizen depends on his tax status. In accordance with Art. 207 of the Tax Code of the Russian Federation, tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months.

To determine the tax status of a foreign citizen, a continuous 12-month period should be taken into account, including one that began in one tax period (calendar year) and continued in another tax period (calendar year). The specified procedure for determining tax status is used each time income is accrued for the purposes of applying the appropriate personal income tax rate. Dates of departure and dates of arrival on the territory of Russia are established according to the access control marks in the identity document of a foreign citizen (Letters of the Ministry of Finance of the Russian Federation dated 02/07/2018 No. 03-08-05/7126, dated 07/25/2017 No. 03-04-05/47379, Federal Tax Service of the Russian Federation dated October 4, 2017 No. GD-3-11/6542@).

According to Art. 224 of the Tax Code of the Russian Federation, if on the date of accrual of income a foreign citizen was in Russia continuously for 183 days or more, then he is a tax resident and a personal income tax rate of 13% is applied to his income. Otherwise, a rate of 30% applies.

Example

The organization employs a temporarily staying foreign citizen on the basis of a patent, which he paid for 6 months for the period from April 20, 2018 to October 19, 2018. On June 25, 2018, a decision was made to issue a temporary residence permit to a foreign citizen. Starting from this date, despite the fact that the foreign citizen acquired the status of a temporary resident, until the expiration of the patent, until October 19, 2018, personal income tax is calculated in the same manner as in force for foreign citizens working under a patent, at a rate of 13%, with offsetting the paid fixed advance payments. If after this date, a foreign citizen is a tax resident of Russia, that is, his period of stay in Russia exceeded 183 calendar days, then personal income tax continues to be calculated using a rate of 13%, but the crediting of previously paid fixed advance payments ceases.

Calculation of insurance premiums

The income of temporarily staying foreign citizens working in Russia on the basis of a patent is subject to insurance contributions at the following rates:

• Contributions to OPS: 22%
• Social Insurance Fund (VNiM) contributions: 1.8%
• Contributions for compulsory medical insurance: not accrued (Article 10 of the Federal Law of November 29, 2010 No. 326-FZ)
• The insurance premium rates for temporarily residing foreign citizens are as follows:
• Contributions to OPS: 22%
• Contributions to the Social Insurance Fund (VNiM): 2.9%
• Compulsory medical insurance contributions: 5.1%

Insurance premiums for industrial accidents and occupational diseases, for both cases, are set at the same rates as for Russian citizens (clause 1, article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ, clause 1, article 2 of the Federal Law Law of December 29, 2006 No. 255-FZ).

Consequently, when changing the status of a foreign citizen from a temporary stayer to a temporary resident, the base for calculating insurance contributions for compulsory pension insurance continues to be determined on an accrual basis from the beginning of the billing period in the generally established manner, since the foreign citizen remains insured in the compulsory pension insurance system and the rate of insurance contributions does not is changing.

At the same time, from the date of the decision to issue a temporary residence permit to a foreign citizen, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are paid at a rate of 2.9%. Also, from this date, insurance premiums for compulsory health insurance at a rate of 5.1% begin to be charged on the income of a foreign citizen.

Therefore, when changing the status of a foreign citizen from temporarily staying to temporarily residing in the Russian Federation, it is necessary to divide the amount of the foreign citizen’s income into two parts: from the beginning of the month to the day preceding the day of changing the status of a foreign citizen and from the day of changing the status of a foreign citizen until the end of the month (Letter of the Ministry of Labor of the Russian Federation dated December 18, 2015 No. 17-3/B-620).

Example

The organization employs a temporarily staying foreign citizen on the basis of a patent, with a salary of 30,000 rubles. On June 25, 2018, a decision was made to issue a temporary residence permit to a foreign citizen. Number of working days in June 2018, according to the five-day calendar working week is 20 working days.

To calculate insurance premiums for June 2018, it is necessary to divide the income of a foreign citizen for the period from June 1 to June 24 (15 working days) and from June 25 to June 30 (5 working days).

Income of a foreign citizen before receiving a temporary residence permit:

30,000: 20 days. x 15 days = 22,500 rubles

Income of a foreign citizen after receiving a temporary residence permit:

30,000: 20 days. x 5 days = 7,500 rubles

Insurance premiums of a foreign citizen before obtaining a temporary residence permit:

Contributions to OPS: 22,500 x 22% = 4,950 rubles

Social Insurance Fund (VNiM) contributions: 22,500 x 1.8% = 405 rubles

Compulsory medical insurance contributions: not charged

Insurance premiums for a foreign citizen after receiving a temporary residence permit:

Contributions to OPS: 7,500 x 22% = 1,650 rubles

Social Insurance Fund (VNiM) contributions: 7,500 x 2.9% = 217.50 rubles

In total, the total amount of insurance premiums of a foreign citizen for June 2018, when changing the status from a temporary resident to a temporary resident, will be:

Contributions to compulsory pension insurance: 7,500 x 22% = 4,950 + 1,650 = 6,600 rubles

Social Insurance Fund (VNiM) contributions: 7,500 x 2.9% = 405 + 217.50 = 622.50 rubles

Compulsory medical insurance contributions: 7,500 x 5.1% = 382.50 rubles

• What should be reflected in the indicator of the line “Average headcount” on the title page of 4-FSS and RSV-1 for 2016?
• In which section and on which line should I indicate the return of funds for insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund, so that as of January 1 the report would be zero, since there was no activity?
• Can the Pension Fund of Russia demand that an LLC pay wages for the previous period in the amount of the minimum wage in our region if the organization does not work?
• What to do with a report that has a negative protocol?

Question

Question about filling out subsection 1.2 Calculation of insurance premiums. The organization has employees who are temporarily staying foreigners. Is it necessary to take into account these employees and the amounts of payments to foreigners in lines 010-060 of subsection 1.2? The order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/5512@ states that in these lines we count data on insured persons; those temporarily staying are not included. If we do not take them into account, it turns out that line 030 of subsection 1.2 will not coincide with line 030 of other subsections. But tax authorities require that line 030 match the subsections. What should I do? Are the demands of the tax authorities legitimate?

Answer

Lilia Gabsalyamov answers: expert in the field of legal regulation of insurance premiums.

The procedure for filling out the calculation depends on the country and the status of the foreigner. A foreigner, a citizen of an EAEU member country, is included in the calculation as well as ordinary employees. Korean foreigners are also indicated in the same way if the agreement with them is concluded directly with a Russian organization. Foreigners from Vietnam and China are not included in the calculation of insurance premiums at all. Temporarily staying foreigners from countries that are not members of the EAEU should be included in subsection 1.2 only in lines 030 and 040. They are not insured persons in the health insurance system, therefore they are not included 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

Find out from which country the foreign worker with whom you entered into an employment contract came. Then determine his status: permanently or temporarily residing or temporarily staying in Russia. At what rates to charge contributions, see the information in the table below.

Table. How to calculate contributions if a company has hired a foreigner

Where did the employee come from?	What tariffs does the company apply?
	Are common			Reduced
From the EAEU (Belarus, Armenia, Kazakhstan or Kyrgyzstan)	22	5,1	2,9	20	0	0
From another country:
- permanent or temporary resident	22	5,1	2,9	20	0	0
- temporarily staying	22	-	1,8	20	0	0

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 on lines 040 of subsections 1.1, 1.2 and line 030 of Appendix 2.

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

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

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

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

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

In lines 160 and 180 of subsections 3.1, indicate sign 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.

Sample 2. How to fill out section 3 for a foreigner (fragment)

Lyubov Kotova, Head of the Department of Legal Regulation of Insurance Premiums of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

How to calculate insurance premiums for payments to a foreign employee

Payments to citizens of the DPRK, Vietnam and China

The calculation of insurance premiums for payments to citizens of the DPRK, Vietnam and China who temporarily work in Russia under employment contracts has the following features.

The procedure for calculating insurance premiums for citizens of the DPRK depends on who entered into an agreement with the Russian employer. In this case, two cases are possible.

First: the agreement was concluded by a Korean organization. In this case, payments to citizens of the DPRK are not subject to contributions for pension and health insurance* (Article 8 of the Agreement ratified by the Law of November 28, 2009 No. 299-FZ, Article 10 of the Law of November 29, 2010 No. 326-FZ). Social insurance contributions (at a rate of 1.8%) must be calculated (Article 426 of the Tax Code of the Russian Federation).

And second: a citizen of the DPRK entered into an agreement with a Russian employer independently. In this case, the norms of the international agreement do not apply to it. Therefore, insurance premiums for payments in favor of such foreigners should be calculated in .*

Payments to citizens of Vietnam and China are not subject to contributions for pension and compulsory health insurance*. The grounds for applying the benefit are:
– employee’s passport (copy with translation into Russian);
– documents confirming the status of a foreign citizen (visa (if available), migration card or temporary residence permit);
- employment contract.

Contributions to compulsory social insurance (at a rate of 1.8%) must be calculated if an employment contract is concluded directly between a Russian organization - employer and a Vietnamese (Chinese) citizen.

This order follows:
– from articles 12 and 1 of the Agreement on temporary work activity, concluded in Beijing on November 3, 2000, letter of the Federal Tax Service of Russia dated April 4, 2017 No. BS-4-11/6239 (in relation to Chinese citizens);
– Articles 13 and 1 of the Agreement ratified by Law of November 2, 2013 No. 290-FZ (in relation to citizens of Vietnam);
– Article 426 of the Tax Code of the Russian Federation;
– Article 10 of the Law of November 29, 2010 No. 326-FZ.

Important: The listed features do not apply to citizens of the DPRK, Vietnam and China who work in Russia with status. Charge insurance premiums for payments in their favor in .