There are very, very many foreigners working in Russia today. In this regard, their employers regularly face the issue of paying them wages. The Labor Code has provided for this point and gives its recommendations on this matter.
Instructions
Step 1
The first question is usually related to the currency in which the employee needs to be paid money - in rubles or the one that is used by this employee at home. Article 131 of the Labor Code of Russia defines this point very clearly. According to the legislation, wages are paid to the employee in the currency that is used in the territory where the employer is located, i.e. In Russian federation. This means that the salary of a foreigner will be charged in rubles.
Step 2
The difference in issuing and calculating salaries and related taxes is that foreigners in Russia are not insured in the system of contributions to the pension fund and other social needs. Therefore, 20% of the UST rate is not deducted from their salaries.
Step 3
You need to understand what status a hired foreigner has. If he is considered a resident of Russia, i.e. to those who are permanently registered and residing in the territory of the Russian Federation, then they have the same rights as the indigenous population. For him, the object of taxation will be income received in the territory of the Russian Federation. And all profits will be taxed at a rate of 13%.
Step 4
If a foreigner is a non-resident, then only those incomes that have been received from certain sources will be taxed. In this connection, the tax rate will be an order of magnitude higher - 30%.
Step 5
Remember, in order to avoid problems with the tax authorities, only so-called “legal” foreigners should be hired. These are those who are officially registered with the Federal Migration Service of the Russian Federation and have a work permit. Only in this way will you be able to correctly and honestly pay them wages so that there are no discrepancies with the current legislation.
