When hiring a foreign employee, the employer regulates legal relations with him. Either the Labor Code or the Civil Law Code of the Russian Federation serves as such a regulator. The document for regulation is an agreement, which is concluded, depending on the situation, working conditions and tasks that the employee will face. Like any working citizen, a legally registered foreign worker is subject to taxes paid by the employer.

How is personal income tax calculated for a foreign worker from his income - features of calculating and paying personal income tax in Russia for foreign workers

The calculation of personal income tax for a foreign employee is done on the basis of, and relying on, his labor status on the territory of the Russian Federation. Before applying, the employer must find out whether the candidate is a tax resident or not.

To do this is simple:

1. If a foreign citizen stays on the territory of the Russian Federation for more than six months, then he is considered a resident, and the personal income tax rate for him is 13%.
2. If a foreign citizen stays on the territory of the Russian Federation for less than six months, then the personal income tax rate for him is 30%.

It should be noted that in the course of work, the status of an employee may change - and, accordingly, the personal income tax rate also changes.

1. Suppose that at the time of registration of a foreign citizen for work, he was in the territory of the Russian Federation for four months, and after two months he continues to work. In this case, the first four months the rate is 30%, and the last two months it is reduced to 13%.

The employer acts as a tax agent to the state, and the responsibility for deductions of personal income tax from the employee is fully assigned to him.

Therefore, the determination of the period of stay of a foreign citizen on the territory of the Russian Federation should be given due attention. It is best to check the applicant's documents, which could accurately attest to the date of arrival. These can be tickets, stamps in the passport or a visa.

There are cases when personal income tax is withheld in excess, for example, due to incorrect calculation of the personal income tax rate when changing the status of a foreign worker. If such a surplus exists, then the tax agent (employer) compensates the foreign employee for the difference. The return procedure is described in detail in Art. 231 of the Tax Code of the Russian Federation.

Pension contributions and registration of SNILS for a foreign worker - for which category of foreign workers are contributions to the Pension Fund required, and for which not?

Foreign citizens who are in the territory of our country, including for the implementation of labor activities, are divided by the following statuses:

1. Temporarily staying- a citizen of another state who has a work permit on the territory of the Russian Federation.
2. Temporarily resident- a citizen of another state who has a temporary residence permit for a period of three years.
3. permanent resident- a citizen of another state who has a residence permit.

SNILS – insurance number of an individual personal account. It is absolutely essential for all categories foreign citizens from January 1, 2015. In the absence of this number, the PFR will simply not accept a report from the employer - and this threatens with delays and fines.

SNILS for a foreign worker is issued if an employment contract is concluded with him. According to the new amendments to article 7 of Federal Law No. 167-FZ of December 15, 2001, from January 1, 2015, every foreign citizen working under employment contract, while the duration of its validity no longer matters.

Today the situation is somewhat different, and looks something like this:

Temporarily staying foreign citizen

If an employment contract is concluded with a foreign employee for a period of not less than six months, or if he works under a civil law contract, then pension contributions do not need to be withheld. If the employment contract is concluded for a period of more than six months, the obligation to pay such deductions arises.

Temporarily resident foreign citizen

The obligation to pay contributions from the employer arises, both in the case of concluding a fixed-term or indefinite employment contract with a foreign citizen, and if the employee works under a civil law contract.

Permanently resident foreign citizen

Citizens of foreign states who have a residence permit in the Russian Federation are equated to citizens of the Russian Federation. They are subject to all the same rules and laws that apply to citizens of the Russian Federation.

Which category of foreign workers needs to apply for a compulsory health insurance policy?

Health insurance in the Russian Federation is also a separate issue for employers who attract foreign employees to work at their enterprises.

Who needs it, and who can do without it?

1. Temporarily and permanently residing citizens of foreign states are required to have a CHI policy.
2. Citizens of foreign states temporarily staying on the territory of the Russian Federation are not subject to compulsory insurance.

How are sick leave payments to a foreign worker made and calculated?

According to the new Federal Law, sick leave payments are made by the social insurance fund on the basis of a report submitted by the employer. The payment is calculated based on the average daily income of the employee for the last two years. That is, if the employee was sick in 2016, then the report to the FSS will indicate 2015 and 2014.

In order to calculate the amount of the payment, it is necessary to sum up the official income for the last two years and divide it by 730. This will be the average daily income. It will be the amount of compensation for the disability certificate (sick leave).

Be sure to remember that if the employee quit and did not get a new job within 30 calendar days, the right to compensation is retained in full.

Insurance premiums for foreigners in 2016 are paid at the current rates. The rates of insurance premiums for foreigners in 2016 in the PFR, FSS and MHIF, depending on the status of a foreign worker, we have shown in the table.

Important in the article:

• Insurance premiums for foreigners in 2016
• Insurance premium rates for foreigners in 2016. Table

Insurance premiums for foreign workers in 2016

For temporary residents foreigners insurance premiums in 2016 must be paid regardless of how long the employment contract is concluded. This is provided for by paragraph 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ and part 3 of Article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ. Until 2015, insurance premiums for foreigners were paid only for those employees who worked under an open-ended employment contract or under a fixed-term contract for more than six months a year. Also, since 2015, the provisions of the Treaty on the Eurasian Economic Union came into force, according to which the salary of foreign workers from the countries of the union (Belarus, Armenia, Kazakhstan, Kyrgyzstan) is subject to contributions at the general rates of insurance premiums, as for employees who are citizens of Russia (Article 98 of the Treaty on Eurasian Economic Union dated May 29, 2014).

If the company made a mistake when paying insurance premiums for foreigners, it will be necessary to clarify the reporting. If there is an overpayment for contributions, then together with the updated calculation of RSV-1, it is necessary to submit an application for offset in the form 22-PFR (Appendix 3 to the order of the Ministry of Labor of Russia dated 04.12.13 No. 712n). You can reduce current contributions by overpayment. If the company underpaid contributions, then it is necessary to pay the arrears with penalties and then submit an updated calculation. Then there will be no fines (Article 17 of Law 212-FZ).

Insurance premiums for foreigners in 2016. Table

Taxation of foreign citizens in 2016

The taxation of foreign citizens in 2016 depends on the status of the foreigner, whether he is a resident or not. There are two other factors that affect taxes and contributions.

personal income tax

The order in which you should withhold personal income tax from the salary of a foreign worker depends on three factors:

Where does he work (in Russia or abroad);

What status does it have (resident or non-resident);

Does Russia have a visa regime with the country from which the employee arrived (this applies to all countries, except for those that are members of the EAEU. About workers from Belarus, Armenia, Kyrgyzstan and Kazakhstan).

It is also necessary to take into account whether agreements on the elimination of double taxation have been concluded between Russia and the states whose citizens are employees of the organization. If these agreements contain special conditions regarding the payment of personal income tax, then foreigners - citizens of these states - can receive exemption from paying tax in Russia.

In this case, the procedure provided for by paragraph 2 of Article 232 of the Tax Code of the Russian Federation applies. Do not withhold tax from foreigners who have submitted to the organization a decision on exemption from personal income tax issued by the Russian tax inspectorate.

Depending on the place of work of a foreigner, the remuneration paid to him is attributed to income received from sources in Russia (subclause 6, clause 1, article 208 of the Tax Code of the Russian Federation) or abroad (subclause 6, clause 3, article 208 of the Tax Code of the Russian Federation).

At the same time, the latter are recognized as an object of personal income tax only if the employee is a resident. This procedure is established in Article 209 of the Tax Code of the Russian Federation.

If a foreign employee works in a foreign representative office (branch) of an organization, then the procedure for paying tax on citizens' income is established by the legislation of the country in which it is located. The tax goes to the budget of the same country.

Do not withhold personal income tax under Russian law from non-resident foreigners working in a foreign representative office (branch) of an organization. Income received by non-resident foreigners outside of Russia is not subject to personal income tax (clause 2, article 209 of the Tax Code of the Russian Federation).

If a foreigner has the status of a resident of the Russian Federation, then he pays personal income tax on income received by him abroad (subclause 3, clause 1, article 228 of the Tax Code of the Russian Federation). To do this, no later than April 30 of the next year, a resident foreigner must submit a declaration to the Russian tax office in the form 3-NDFL (clause 1, article 229 of the Tax Code of the Russian Federation).

Moreover, if an agreement on the elimination of double taxation is concluded between Russia and the state on whose territory the representative office (branch) is located, the tax paid abroad can be offset against the payment of personal income tax under Russian law (Article 232 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated November 21, 2012 No. 03-04-05 / 4-1325).

Situation: whether it is necessary to withhold personal income tax from payments to those employees of the company who work abroad. the company entered into an employment contract with a citizen of another country. Moreover, he will work remotely, and contact us via the Internet. the employment contract stipulates that the employee independently and without the help of the company determines his place of work outside of Russia

There is no need to withhold income tax in such a situation. It doesn't matter if he is a resident or a non-resident.

The employee performs his labor duties in the territory of a foreign state. This means that the salary that you pay him refers to income from sources outside of Russia (subclause 6, clause 3, article 208 of the Tax Code of the Russian Federation). And if an employee is not a tax resident of our country, then he will pay personal income tax from the income he received from a Russian organization only in his country. But it is not necessary to check whether a foreign employee is a resident or not.

Yes, if he eventually stays in Russia for at least 183 days a year, you need to pay personal income tax already here. However, the employee himself must pay the tax (subclause 1, clause 1, article 228 of the Tax Code of the Russian Federation). After all, the Russian company was not originally a tax agent in relation to his income.

The rate at which personal income tax must be withheld from the salary of a foreign employee working in Russia depends on his status (resident or non-resident).

Withhold personal income tax from non-resident foreigners at a rate of 30 percent (clause 3, article 224 of the Tax Code of the Russian Federation). The exception is foreign employees who are recognized as highly qualified specialists, as well as refugees, foreigners working under a patent, and workers from the EAEU countries. For them, the rate is the same as for residents - 13 percent.

At the same time, employers, when calculating personal income tax on the income of foreign workers from visa-free countries, must reduce it by fixed advance payments. From January 1, foreigners working in Russia under a patent are required to pay such advances to the budget on their own. The minimum amount of these payments is 1200 rubles. per month. The company will have to reduce personal income tax on advances if the foreigner submits an application. Moreover, she will first have to apply to her IFTS for a notification of a tax reduction.

Situation: how to determine the tax status of a foreign citizen if a fixed-term employment contract has been concluded with him, providing for his stay in Russia for a long period of time

The tax status of a foreign citizen is determined based on the actual documented time of his stay in Russia.

It is impossible to determine the status based on the estimated time spent in Russia. That is, before the expiration of 183 days of actual stay in Russia for 12 consecutive months, a foreign citizen cannot be recognized as a tax resident. At the same time, the duration of the employment contract concluded with the citizen does not matter.

Suppose an employee, when he got a job, was not a resident. And he acquired this status at the beginning of 2016. Should a company refund excess tax withheld from wages?

Let's carefully read paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation. It follows from this that there is no need to return the tax. After all, an employee can still become a non-resident again.

Example. The procedure for the return of personal income tax in connection with the acquisition by an employee of the status of a resident

The Israeli citizen arrived in Russia in October 2015. In March 2016, he got a job at Resource LLC. As of March 31, 2016, he was not a resident of the Russian Federation. Therefore, the accountant deducted tax at a rate of 30 percent from his salary. In April 2016, 183 calendar days of the new employee's stay in Russia expired. When calculating salaries for April, the accountant will calculate tax at a rate of 13 percent. However, the company will not return the "extra" personal income tax for March.

And if an employee acquired resident status during 2016, and by the end of the year the employee will definitely remain a resident? Should a company refund excess tax withheld from wages? This question was answered by officials from the Ministry of Finance of Russia in a letter dated October 3, 2013 No. 03-04-05 / 41061.

So, this is how you need to act. Starting from the month in which the employee has spent at least 183 days in Russia since the beginning of the year, the amount of tax withheld at the rate of 30 percent should be counted against the payment of personal income tax at the rate of 13 percent. And only if, as a result, before the end of the year it will not be possible to fully offset it, the employee himself will have to apply to his tax office for a refund of the overpaid tax.

Since 2015, according to the new rules, it is necessary to calculate personal income tax on the income of foreign workers who arrived in Russia without a visa. From January 1, 2015, such employees must obtain a patent and pay fixed advances on personal income tax (clause 1, article 13.3 of the Federal Law of July 25, 2002 No. 115-FZ). Hiring employees without a patent is fraught with a fine of up to 800,000 rubles. (part 1 of article 18.15 of the Code of Administrative Offenses of the Russian Federation). And in Moscow, St. Petersburg, the Moscow or Leningrad region, the maximum fine for such a violation is 1,000,000 rubles. (part 4 of article 18.15 of the Code of Administrative Offenses of the Russian Federation).

When hiring foreign citizens from visa-free countries, the organization must notify the migration service of the conclusion of labor or civil law contracts with them. The form of such a notification is in the order of the FMS of Russia dated June 28, 2010 No. 147.

We add that it is not necessary to notify the employment service and the tax office. The divisions of the FMS of Russia themselves will provide them with the necessary information (clause 8, article 13 of Law No. 115-FZ). And, by the way, without this data from the FMS, the tax office simply will not issue a notification to your company for the deduction of personal income tax.

There are exceptions to this rule. Workers from the countries of the Eurasian Economic Union - Belarus, Kazakhstan and Armenia - have the right to work in Russia without a work permit and a patent (Article 97 of the Treaty on the Eurasian Economic Union). And personal income tax from the salary of such employees must be calculated according to the general rules that apply to workers from Russia.

The company, at the request of the employee, must reduce the amount of tax by the advance payment that he transferred to the budget when obtaining a patent (this document is now issued to visa-free foreigners instead of work permits). But you can give an employee a deduction only if you have four documents:

1. Applications from an employee for deduction.
2. Income tax receipts.
3. Patent.
4. Notifications from the Inspectorate of the right to deduction.

The company will take the first three documents from the employee.

A foreign worker writes an application for a deduction in any form. We advise, as in the case of child income tax deductions, to develop an application form and immediately let all new foreign workers sign it. Sample is below.

Application for the deduction of personal income tax of a foreign worker

The employee attaches a receipt from the bank confirming the payment of personal income tax to the application.

The basic advance rate for personal income tax is 1200 rubles. per month (clause 2, article 227.1 of the Tax Code of the Russian Federation). It still needs to be multiplied by the regional coefficient and by the deflator coefficient. For 2016, the deflator is set at 1.514. This means that the minimum advance payment, excluding the regional allowance, this year is 1816.80 rubles. (1200 rubles * 1.514).

The regional coefficient is established by the authorities of the constituent entity of the Russian Federation in their regulatory act. For example, in Moscow for 2016, such a coefficient is set at 2.3118 (Law of the City of Moscow dated November 26, 2014 No. 55). That is, in Moscow, the personal income tax payment is 4200 rubles. per month (1200 rubles? 1.514? 2.3118). Moreover, you need to pay the tax before the start of the term of the patent and immediately for the entire period (clause 4 of article 227.1 of the Tax Code of the Russian Federation). The patent itself is issued for a period of one to twelve months (clause 5, article 13.3 of the Federal Law of July 25, 2002 No. 115-FZ).

In order for employers, when calculating personal income tax on the income of foreign workers from visa-free countries, to reduce it by fixed advance payments, the company needs to receive a special notification from its tax office. To do this, the employer must apply to their tax office with a statement. The Federal Tax Service of Russia cited his form in a letter dated February 19, 2016 No. BS-4-11 / 2622.

In the application that the company must submit to the tax office, you must specify the last name, first name, patronymic, TIN, series and number of an identity document, as well as the Russian address where the foreigner lives.

If there are many foreign workers, you can not indicate their data directly in the application, but attach a special list to it.

You need to send an application to the inspection in which the company is registered. Inspectors must issue a notice within 10 working days after receiving an application from the company. And only after that your company as a tax agent will have the right to reduce the amount of personal income tax for advance payments.

If on the date of calculation you do not have such a notification in your hands, then you need to calculate the tax on the entire amount accrued. And it does not matter if 10 working days have passed since the application was submitted or not.

Example. The procedure for calculating personal income tax if a foreign employee works in Russia under a patent

Employee from Uzbekistan M.G. Kasymov got a job at Sokol LLC on March 16, 2016. At the same time, he presented a patent for a period of three months and a receipt for payment of personal income tax in the amount of 12,600 rubles. He also wrote a statement with a request to set off the paid personal income tax.

The next day, the company notified the Federal Migration Service about hiring a foreigner and sent an application to the inspection with a request to issue a notification for the personal income tax deduction (a sample application is below). The notification from the tax office came to the company on March 30.

Kasymov's salary - 35,000 rubles. For March, he was credited with 20,000 rubles. (35,000 rubles / 21 days * 12 days).

Kasymov is not a tax resident of the Russian Federation. But since he works under a patent, the personal income tax rate for him is 13 percent. So the tax will be:

20 000 rub. * 13% = 2600 rubles.

This is less than the 12,600 rubles paid by him. This means that in March he needs to hand over 20,000 rubles. And the remaining 10,000 rubles. (12 600 - 2600) to be taken into account when calculating salaries for April and subsequent months.

Situation: whether the standard personal income tax deductions are due to those employees who are non-residents, but pay personal income tax at a rate of 13 percent

No, they don't.

Provide standard tax deductions to a foreigner only if he is a resident. Non-residents, including highly qualified specialists, are not entitled to standard tax deductions. This is explained by the fact that standard deductions reduce the tax base only for those incomes for which the tax rate is established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation (paragraph 4 of Article 210 of the Tax Code of the Russian Federation). And the action of this clause does not apply to non-residents (they include clause 3 of article 224 of the Tax Code of the Russian Federation).

The same procedure applies to refugees and persons granted temporary asylum in Russia, as well as to non-resident foreigners employed in Russia on the basis of patents. Although their income from employment is subject to personal income tax at a rate of 13 percent, they can only receive standard deductions after they become tax residents. At the same time, such payers can confirm the right to receive standard deductions with legalized documents that were issued abroad. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated October 30, 2014 No. BS-3-11 / 3689.

Insurance premiums

The obligation to accrue insurance premiums from payments to foreign employees depends on their status.

Foreign employees may have the status (Law of July 25, 2002 No. 115-FZ):

• permanently residing in Russia;
• temporarily residing in Russia;
• temporarily staying in Russia.

Accrue insurance premiums to all funds, firstly, for payments to foreigners and stateless persons who have the status of permanently or temporarily residing in Russia.

And secondly, accrue insurance premiums to the PFR and the FSS of the Russian Federation also for payments to foreign citizens or stateless persons temporarily staying in Russia (with the exception of highly qualified specialists in accordance with the Law of June 25, 2002 No. 115-FZ) and who have entered into employment contract, regardless of the duration of such contract.

At the same time, the rate of contributions to the FSS of the Russian Federation differs from the usual one and amounts to 1.8 instead of 2.9 percent. But such foreign employees are entitled only to temporary disability benefits (if contributions are paid for at least six months).

You do not need to pay insurance premiums for:

Remuneration to foreigners who have entered into employment contracts with a Russian organization, but work in its separate subdivisions abroad;

Remuneration to foreigners who work abroad under civil law contracts, the subject of which is the performance of work (provision of services).

Example. Calculation of insurance premiums on the salary of a foreign employee temporarily residing in Russia. The company applies the general system of taxation

Citizen of Moldova Epureanu A.S. works under an indefinite employment contract in a construction company as a customer service manager.

Epureanu has a temporary residence permit in Russia. The rate of contributions for insurance against accidents and occupational diseases, established for a construction organization, is 1.2 percent.

In January 2016, Epuryan received a salary of 20,000 rubles. He received no other payments this month.

The following insurance premiums were accrued for payments in favor of Epuryanu in January:

In FFOMS - 1020 rubles. (20,000 rubles * 5.1%);

Contributions for insurance against accidents and occupational diseases - 240 rubles. (20,000 rubles * 1.2%).

Situation: whether it is necessary to accrue insurance premiums from payments to those employees of the company who work abroad. The company has entered into an employment contract with a citizen of another country, and he will work remotely and contact the organization via the Internet. The employment contract stipulates that the employee independently and without the help of the company determines his place of work outside of Russia

No, you do not need to pay insurance premiums.

In this case, a foreign employee performs his labor duties on the territory of a foreign state. That is, he is not even temporarily staying in Russia. This means that he is not considered an insured person either under pension, medical or social insurance. And insurance premiums should be charged only for payments to those employees who are subject to compulsory social insurance (Article 7 of the Law of July 24, 2009 No. 212-FZ). Therefore, payments in favor of a foreign employee who works in a company under an employment contract remotely from another country do not need to be included in the insurance premium base.

Contributions for accident insurance

From payments to foreign employees working under employment contracts, accrue contributions to social insurance against accidents and occupational diseases. In this case, the status of the employee (resident or non-resident) does not matter. And the very procedure for calculating contributions for injuries is the same as for Russian citizens. Such a conclusion follows from paragraph 2 of Article 5 of the Law of July 24, 1998 No. 125-FZ.

Note!

At present, accident insurance contributions and social insurance contributions need to be calculated on virtually the same payments.

If your employee is a citizen of a country that is part of the Eurasian Union

In addition to Russia, the Eurasian Economic Union includes four countries - Belarus, Kazakhstan, Armenia and Kyrgyzstan. In this case, when calculating personal income tax and insurance premiums, special rules apply.

personal income tax. All income from the labor activity of citizens from Belarus, Kazakhstan, Armenia and Kyrgyzstan, regardless of the length of their stay in Russia, tax at a rate of 13 percent (Article 73 of the Treaty on the Eurasian Economic Union). That is, in the same order as for Russian employees. However, standard personal income tax deductions need to be provided only after citizens of Belarus, Kazakhstan, Armenia and Kyrgyzstan receive resident status. That is, after the time of their stay in Russia for 12 consecutive months will be at least 183 calendar days. At the same time, the fact that their income is subject to personal income tax at a rate of 13 percent from the very first day does not matter (letter of the Ministry of Finance of Russia dated April 9, 2016 No. 03-04-06 / 20223).

Insurance premiums. The Treaty on the Eurasian Economic Union (signed on May 29, 2014) establishes that social security (except for pensions) for employees from the member states of the Treaty and members of their families is carried out on the same conditions and in the same manner as citizens of the state in which they work (clause 3, article 98, section XXVI of the Treaty). At the same time, compulsory medical insurance, as well as insurance in case of temporary disability and in connection with maternity, are social security (clause 5, article 96, section XXVI of the Treaty). The agreement is valid from January 1, 2015, Armenia acceded to it from January 2, 2015, and Kyrgyzstan - from August 12, 2015.

Thus, citizens of Armenia, Belarus, Kazakhstan and Kyrgyzstan, temporarily staying in Russia and working under labor contracts, are insured persons. And the Russian organization is obliged to pay insurance premiums to the FSS and medical insurance at the same rates as for employees - citizens of the Russian Federation. That is, at rates of 2.9 and 5.1 percent (letter of the Ministry of Labor of Russia dated March 13, 2016 No. 17-3 / OOG-268). Accordingly, the citizens of these countries have the right to both medical care under compulsory medical insurance and social benefits.

With regard to benefits, this is confirmed by the letter of the Ministry of Labor of Russia dated December 5, 2014 No. 17-1 / 10 / V-8313.

Example. Calculation of insurance premiums from the salary of an employee of a commercial organization - a citizen of the Republic of Belarus, who has the status of a temporary resident in Russia. The organization applies the general system of taxation

Citizen of the Republic of Belarus Kondratyev A.S. works as a locksmith at Alpha LLC. An employment contract (unlimited) was concluded with him on January 11, 2010. The status of Kondratiev is temporarily staying on the territory of the Russian Federation.

Alfa accrues premiums for insurance against accidents and occupational diseases at a rate of 0.2 percent.

In February 2016, the employee received a salary in the amount of 20,000 rubles.

Contributions for mandatory pension (social, medical) insurance from his salary for February are accrued in the general manner. In February, the organization accrued insurance premiums for payments in favor of Kondratiev:

In the FIU - 4400 rubles. (20,000 rubles * 22%);

In the FSS of the Russian Federation - 580 rubles. (20,000 rubles * 2.9%);

In FFOMS - 1020 rubles. (20,000 rubles * 5.1%).

In addition, contributions for insurance against accidents and occupational diseases were added to the amount of Kondratyev’s salary for February:

20 000 rub. * 0.2% = 40 rubles.

The Alpha accountant made the following entries in the accounting:

DEBIT 20 CREDIT 70
- 20,000 rubles. - paid salary for February;

DEBIT 70 CREDIT 68 sub-account "Calculations for personal income tax"
- 2600 rub. - withheld personal income tax at a rate of 13 percent;

DEBIT 20 CREDIT 69 sub-account "Settlements with the Pension Fund for the insurance part of the labor pension"
- 4400 rubles. (20,000 rubles * 22%) - contributions to the Pension Fund have been accrued;

DEBIT 20 CREDIT 69 sub-account "Settlements with the FSS on social insurance contributions"
- 580 rubles. (20,000 rubles * 2.9%) - contributions to the FSS of the Russian Federation have been accrued;

DEBIT 20 CREDIT 69 sub-account "Settlements with FFOMS"
- 1020 rub. (20,000 rubles * 5.1%) - contributions to the FFOMS are accrued;

DEBIT 20 CREDIT 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"
- 40 rubles. (20,000 rubles * 0.2%) - premiums for insurance against accidents and occupational diseases have been accrued.

Contributions for accident insurance. The status of the employee does not matter. The procedure for calculating these contributions is the same as for Russian citizens.

Please note: at present, you need to accrue accident insurance contributions and social insurance contributions for virtually the same payments.

About this diagram below

How to calculate insurance premiums from foreigners in 2016

Reduced rate< тарифа для иностранцев Пониженный тариф < тарифа для иностранцев Пониженный тариф >tariff for foreigners Reduced tariff > tariff for foreigners To all other foreigners To all other foreigners Citizens of the EAEU countries Citizens of the EAEU countries Citizens of the DPRK, Vietnam or China Citizens of other states Citizens of other states Apply the reduced tariff Apply the reduced tariff Apply the tariff for foreigners The tariff depends on who concluded employment contract The tariff depends on the status of a foreigner Permanent residents Permanent residents Tariffs are the same as for Russian citizens Temporary residents Temporary residents Temporary residents Temporary residents check it with the tariff for foreigners Which foreigners were paid income? Which foreigners were paid income? Highly qualified specialists Highly qualified specialists Citizens of the EAEU countries Citizens of the EAEU countries Citizens of other states Citizens of other states

How insurance premiums depend on the status of a foreigner

An employee-foreigner may be in Russia in the status of:

Pension contributions

Accrue insurance premiums for mandatory pension insurance on payments to all foreigners who have the status of permanently, temporarily residing or temporarily staying in Russia (except for temporarily staying).

(including from the EAEU member countries) do not accrue pension contributions.

paragraph 15 of part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 7 of the Law of December 15, 2001 No. 167-FZ. There are similar explanations in .

Social Security Contributions

Calculate insurance premiums for compulsory social insurance on payments to all foreigners who have the status:
1) permanent residents;
2) temporary residents;
3) temporarily staying (except for temporarily staying highly qualified specialists). At the same time, the rate for calculating contributions to the FSS of Russia is:
- 1.8 percent - for all temporary residents, except for citizens of the countries - members of the EAEU;
- 2.9 percent - for temporarily staying citizens of the countries - members of the EAEU.

Do not charge contributions for compulsory social insurance for payments to foreigners temporarily staying in Russia - highly qualified specialists. The exception is highly qualified specialists from the 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, insurance premiums to the FSS of Russia must be charged at a rate of 2.9 percent.

Only payments accrued within the framework of labor relations are subject to mandatory social insurance contributions. For payments under civil law contracts for the performance of work or the provision of services in the FSS

do not need to be calculated.

This procedure follows from the provisions of paragraph 15 of part 1 and paragraph 2 of part 3 of article 9 of the Law of July 24, 2009 No. 212-FZ, part 1 of article 2 of the Law of December 29, 2006 No. 255-FZ and is confirmed by a letter from the Ministry of Labor of Russia dated 7 April 2015 No. 17-3/B-172.

Contributions for health insurance

Calculate insurance premiums for compulsory health insurance for payments to foreigners (except for highly qualified specialists) who have the status of permanently or temporarily residing in Russia. For payments to foreigners who have the status of permanently or temporarily residing, temporarily staying). Such specialists are not recognized as persons insured in the system of compulsory medical insurance of the Russian Federation. This follows from the Law of November 29, 2010 No. 326-FZ. The exception is highly qualified specialists from the 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 explanations are in the letter of the OPFR for Moscow and the Moscow Region dated November 20, 2015 No. 11/61408.

When payments to foreigners are not subject to insurance premiums

Insurance premiums are not subject to:
1) remuneration to foreigners who work under labor contracts concluded with a Russian organization in its separate subdivisions abroad;
2) remuneration to foreigners who work abroad under civil law contracts, the subject of which is the performance of work (rendering of services).

This procedure is provided for by part 4 of article 7 of the Law of July 24, 2009 No. 212-FZ and part 2 of article 22.1 of the Law of December 15, 2001 No. 167-FZ.

24.11.2015 03:07

Insurance premiums for foreigners in 2016 are paid at the current rates. The rates of insurance premiums for foreigners in 2016 in the PFR, FSS and MHIF, depending on the status of a foreign worker, we have shown in the table.

For temporary residents foreigners insurance premiums in 2016 must be paid regardless of how long the employment contract is concluded. This is provided for by paragraph 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ and part 3 of Article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ.

Until 2015, insurance premiums for foreigners were paid only for those employees who worked under an open-ended employment contract or under a fixed-term contract for more than six months a year.

Also, since 2015, the provisions of the Treaty on the Eurasian Economic Union came into force, according to which the salary of foreign workers from the countries of the union (Belarus, Armenia, Kazakhstan, Kyrgyzstan) is subject to contributions at the general rates of insurance premiums, as for employees who are citizens of Russia (Article 98 of the Treaty on Eurasian Economic Union dated May 29, 2014).

If the company made a mistake when paying insurance premiums for foreigners, it will be necessary to clarify the reporting.

If there is an overpayment for contributions, then together with the updated calculation of RSV-1, it is necessary to submit an application for offset in the form 22-PFR (Appendix 3 to the order of the Ministry of Labor of Russia dated 04.12.13 No. 712n). You can reduce current contributions by overpayment. If the company has not paid additional contributions, then it is necessary to pay the arrears with penalties and then submit an updated calculation. Then there will be no fines (Article 17 of Law 212-FZ).

Insurance premiums for foreigners in 2016. Table