The remuneration of foreign workers in Russia is subject to insurance premiums. Although labor migrants cannot expect to receive a Russian pension. New tax rules, which came into force in 2016, made hiring foreigners less profitable for employers.
What do insurance premiums for foreign citizens depend on?
Tariffs and the procedure for calculating insurance premiums depend on the status of a foreigner in the Russian Federation. They can be as follows:
- permanent residents - foreigners with a residence permit;
- temporary residents - foreigners with a temporary residence permit;
- temporarily staying - foreigners with a migration card.
The calculation of contributions applies to these categories of citizens. If a foreigner is a highly qualified specialist, special conditions for calculating insurance premiums apply to him. The size of his annual income should be more than 1 million rubles. in year. For the remuneration of a temporarily staying highly qualified specialist, no contributions are paid to the Pension Fund of the Russian Federation and the Social Insurance Fund.
Insurance premiums to the FIU from foreigners in 2016
Since 2015, contributions are accrued to payments to foreign workers from the first day of their work in the Russian Federation. Previously, there was a rule according to which contributions for temporary staying migrants were not charged until they reached their six-month period of stay. This made the employment of foreigners more profitable for the employer than attracting Russians.
In 2016, contributions are not charged only on the salaries of highly qualified foreigners temporarily staying in the Russian Federation. The rest of payments to migrants are taxed at a tariff rate of 22%.
Insurance contributions to the FSS from foreigners in 2016
Insurance contributions to the FSS in 2016 are charged on payments of all temporarily staying foreigners with an employment contract for a period of more than 6 months. The tariff will be 1.8%. Other categories are taxed at the standard rate of 2.9%.
Foreigners will be eligible for hospital benefits. They are still not entitled to maternity and child allowances.
Contributions for injuries must be paid for all categories of foreigners. The tariff is set individually, depending on the type of activity of the company.
Insurance premiums to FFOMS from foreigners in 2016
Insurance contributions to the FFOMS are not charged on the salaries of foreigners who have the status of temporarily staying and remuneration of qualified specialists. The rate of insurance contributions to the MHIF for permanently and temporarily residing foreigners in 2016 is 5.1%. It is similar to the rate for Russian employees.
It should be noted that according to the new rules, the amount of remuneration on which contributions to the FFOMS are charged does not have a limit.
