To work in Russia, as well as to work under contracts, foreign citizens, and in most cases their employers, must have a permit. In addition, the employer for whom foreigners serve must annually report for them to the tax service and extra-budgetary funds.
Instructions
Step 1
Notify the tax authorities about hiring a foreigner within 10 days from the date of the conclusion of the employment contract. If you do not inform the tax service that a foreign citizen is employed at your company, then a large fine will be imposed on you, and the activities of the company may be suspended.
Step 2
Contact the Federal Migration Service and issue permits for attracting foreign citizens to work, if they arrived at your invitation. The amounts paid by you as a state duty can be written off in a lump sum to your expenses, that is, tax deductions for them are not provided. The same applies to the funds you spent on moving and settling a foreign citizen. But for tax purposes, you will be required to take this into account.
Step 3
If you have entered into an agreement with a foreigner for a period of at least 6 months or for an unlimited period, you will be obliged to contact the PFR branch and draw up the payment of insurance premiums. With regard to foreigners living in the Russian Federation temporarily or permanently, the UST is initially charged at the rate of 20%, and then the amount of taxes is reduced by the amount of paid contributions - up to 14%. If the agreement is concluded for a period of less than 6 months, then you do not need to pay contributions to the Pension Fund of Russia.
Step 4
Contact the insurance company and issue medical policies for all foreign citizens involved in your enterprise, regardless of how long you have entered into an agreement with them.
Step 5
If a foreign citizen is a tax resident of the Russian Federation, then indicate in the 2-NDFL declaration the income tax rate of 13%, if not, then 30%. However, employees who come to work from countries with which Russia has valid tax treaties may benefit from preferential rates in accordance with these international treaties.
Step 6
If a foreign worker is interested in confirming the status of a resident, then he must provide you with documents proving the fact of his stay in the Russian Federation until the conclusion of the employment contract. This status can be assigned to him provided that during the tax period the period of his stay in Russia was 183 days or more.
