Salaries of foreign HQS and taxation. Mandatory notification of salary payment to a non-resident

Laws governing wages

Labor relations with Russian citizens are regulated on the basis of the Labor Code of the Russian Federation. When employing foreign specialists, according to Federal Law No. 115 of July 25, 2002, in addition to the Labor Code of the Russian Federation, migration legislation is taken into account.

Points relating to wages and forms of labor relations are described in Art. 13.2 Federal Law No. 115. In paragraph 1 of the same article it is explained that the category of HQS includes foreigners who have skills, experience or significant achievements in a certain field of activity.

Reference ! If HQS participate in the Skolkovo project or work in innovative science and technology centers, Art. 16 Federal Law No. 244 “On the Skolkovo Innovation Center” and Federal Law No. 216 “On innovative scientific and technological centers”.

Residence permit in Russia and simplified acquisition of citizenship

According to the Federal Law of July 25, 2002 N115-FZ “On the legal status of foreign citizens in the Russian Federation”, Article 13.2, paragraph 27, highly qualified specialists can take advantage of the opportunity to obtain a residence permit in the Russian Federation. The same right is granted to their family members. To do this, a written application will be required from the employee and each member of his family.

The minimum number of papers includes:

• identity card - passport;
• work permit;
• Contract;
• 4 photos;
• certificate of legal marriage and birth of children, other documents confirming relationship.

Each family member pays a state fee. A residence permit is issued within three months.

In addition, for workers from other countries there are preferential conditions for simplified acquisition of Russian citizenship (clause 2 “i” “On Citizenship of the Russian Federation”. They do not have to wait for a five-year period of residence on a residence permit.

A highly qualified specialist can obtain citizenship if he has worked for 3 years in a position included in the list of professions published in.

Minimum and maximum amount for highly qualified foreign specialists

The level of remuneration for specialists with an increased level of qualifications must be appropriate. HQS should be paid the following salaries :

1. For foreigners working in the technology-innovation economic zone - from 58,000 rubles/month.
2. For HQS employed in the IT sector and economic zones, as well as for teachers and researchers engaged in teaching or research activities - from 83,000 rubles/month.
3. For foreign HQS employed in Sevastopol and the Crimean Peninsula – from 83,000 rubles/month.
4. For workers in the fields of pedagogy, science and medicine, workers in the international medical cluster – from 1 million rubles/year.
5. The remaining categories of HQS, in accordance with clause 1 of Art. 13.2 Federal Law No. 115, a salary of 167,000 rubles per month is provided.

HQS cannot be involved in preaching or other activities of a religious nature.

If a HQS who came from abroad took sick leave or vacation at his own expense while working in the Russian Federation, his salary for three months must be equal to three or more times the minimum remuneration specified in clause 1 of Art. 13.2 Federal Law No. 115. The maximum wage has not been established.

We register a foreign employee: VKS

The employment procedure for foreign employees differs significantly from the employment of Russian citizens. How to employ a highly qualified foreign specialist (hereinafter referred to as HQS)?

The main document regulating legal relations with foreigners located on the territory of the Russian Federation is Federal Law No. 115-FZ of July 25, 2002 “On the legal status of foreign citizens in the Russian Federation” (hereinafter referred to as Law No. 115-FZ).

Law No. 115-FZ defines the legal status of foreign citizens in the Russian Federation, and also regulates the relations between foreign citizens, on the one hand, and government bodies, local governments, officials, on the other hand, arising in connection with the implementation by foreign citizens in the territory Russian Federation labor, entrepreneurial and other activities.

PROCEDURE FOR OBTAINING A QUOTA FOR ATTRACTING FOREIGN LABOR

Who belongs to the VKS?

A foreign citizen who has such work experience, skills or achievements in a specific field of activity is recognized as a highly qualified specialist.

Important!

At the same time, the conditions for employment in the Russian Federation for such specialists require differentiated payment of wages.

HQS is paid a salary in the amount (clause 3, clause 1, article 13.2 of Law No. 115-FZ):

1) at least 83,500 rubles per calendar month - for HQS who are researchers or teachers, if they are invited to engage in research or teaching activities, as well as for HQS involved in labor activities by residents of industrial production, tourist and recreational, port special economic zones (except for individual entrepreneurs):

1.1) no less than 58,500 rubles per calendar month - for foreign citizens involved in labor activities by residents of the technology-innovative special economic zone (with the exception of individual entrepreneurs);

1.2) not less than 1 million rubles per year (365 calendar days) - for HQS who are medical, teaching or scientific workers, if they are invited to engage in relevant activities in the territory of the international medical cluster;

2) without taking into account the salary requirements - for foreign citizens participating in the implementation of the Skolkovo project:

2.1) at least 83,500 rubles per calendar month - for foreign citizens involved in labor activities by legal entities operating in the territories of the Republic of Crimea and the federal city of Sevastopol;

3) at least 167,000 rubles per calendar month – for other foreign citizens.

Employers are allowed to enter into contracts with such HQS on preferential terms:

• without obtaining permission to attract and use foreign workers (clause 2, clause 4.5, article 13 of Law No. 115-FZ);
• compliance with quotas for issuing invitations to enter the Russian Federation for work activities and quotas for issuing work permits to foreigners (clause 2 of Article 13.2 of Law No. 115-FZ);
• restrictions that relate to the permissible proportion of foreign workers used in certain types of economic activities.

WHAT TAXES DOES A HIGHLY QUALIFIED SPECIALIST PAY? WHERE SHOULD I REPORT?

HQS can be invited to work by:

• Russian commercial organizations;
• Russian scientific organizations and educational organizations with state accreditation;
• accredited branches and representative offices of foreign organizations.

At the same time, at the time of filing a petition to involve HQS in work activities, the employer should not have unfulfilled decisions imposing an administrative penalty for violating the regime of stay of foreign citizens in the Russian Federation or for violating the procedure for carrying out their work activities. Also, in relation to the organization there should not be a valid decision of the migration authority prohibiting the involvement of foreigners in labor activities in the Russian Federation as HQS.

WORK PERMIT FOR HQS

VKS employment algorithm

In order to hire a foreign specialist, both the employing organization and the employee himself must fulfill a number of requirements that are established by the legislator for the emergence of this type of legal relationship.

Stages of applying for a HQS job:

1) draw up an employment contract with a foreigner-HQS;

The employment contract with the HQS must include:

• a condition on the entry into force of the contract after the foreign citizen receives a work permit;
• the amount of wages that meets the requirements established by law;
• conditions for providing a foreign specialist and his family members with medical care on the territory of the Russian Federation.

To conclude an employment contract, all foreign workers present to the employer the documents provided for in Article 65 of the Labor Code of the Russian Federation:

• passport or other identity document;

• work book, except for the absence of a work book of the established form;
• insurance certificate of compulsory pension insurance of the HQS (paragraph 4, clause 1, article 65 of the Labor Code of the Russian Federation), with the exception of first-time employment;
• other documents (depending on the specifics of the work performed).

In addition, specific documents must be requested from a foreign worker depending on his status (Article 327.3 of the Labor Code of the Russian Federation).

2) obtain a work permit.

The employer must provide the migration authority with a certain package of documents. The employer has an obligation to register a foreign citizen with migration registration and to submit a number of notifications related to the conclusion of an employment contract.

When hiring, the employer must register the HQS at the place of residence, that is, at his legal address within 90 days (Clause 4.1 Article 20 of the Federal Law of July 18, 2006 No. 109-FZ “On Migration Registration of Foreign Citizens and stateless persons in the Russian Federation").

To obtain a work permit for a HQS, the employer must submit to the territorial unit of the Main Directorate of Migration of the Ministry of Internal Affairs of the Russian Federation a petition to attract a HQS, to which must be attached an employment contract or a civil law contract, a written obligation to pay the expenses of the Russian Federation associated with the possible administrative deportation from the Russian Federation or deportation of this specialist (Clause 6, Article 13.2 of Law No. 115-FZ). The period for consideration of an application for the involvement of a HQS is no more than 14 working days from the date of its receipt.

The employer is obliged quarterly, no later than the last working day of the month following the reporting quarter, to notify the federal executive body in the field of migration or its authorized territorial body about the fulfillment of obligations to pay wages to the HQS.

Important!

The form and procedure for the submission by employers and customers of work (services) of notifications about the implementation of labor activities by foreign citizens are approved by Order of the Ministry of Internal Affairs of the Russian Federation dated January 10, 2018 No. 11.

Thus, applying for a job to a foreign HQS employee is much simpler than for “ordinary” foreign workers.

PLANNED SANCTIONS FOR UNOFFICIAL EMPLOYMENT OF FOREIGNERS

WE ISSUE AN INVITATION FOR A FOREIGNER FROM THE REPRESENTATIVE OFFICE OF A FOREIGN COMPANY IN RUSSIA

Source: https://rosco.su/press/kak-oformit-priem-na-rabotu-sotrudnika-inostrants-a-vks-vysokokvalifit/

Taxation: personal income tax and insurance premiums

The Letter of the Ministry of Finance of the Russian Federation dated May 17, 2018 No. 03-04-06/33293 states that the tax rate on wages for HQS is 13%. The same tax is imposed on vacation pay, travel allowances and other payments directly related to the employee’s performance of his or her job duties. Other monetary remuneration (employer payment for housing, financial assistance, etc.) is subject to 30% personal income tax if the HQS is not a Russian resident.

HQS can receive tax deductions only after acquiring the status of a resident of the Russian Federation. Foreigners have the right to obtain this status after staying in Russia for at least 183 days during the last year. In addition to taxes, the employer must pay insurance premiums for HQS . They are subject to the following requirements:

1. According to paragraph 1 of Art. 2 Federal Law No. 255, the employer does not need to transfer contributions for HQS in the event of his temporary disability or going on maternity leave if the employee is temporarily staying in the Russian Federation.
2. As stated in paragraph 1 of Art. 7 Federal Law No. 167, VKS are not subject to compulsory pension insurance in Russia. For this reason, there is no need to transfer money to the Pension Fund for them.
3. The employer is exempt from transferring finances to the Compulsory Medical Insurance Fund, because the HQS, as explained in paragraph 1 of Art. 10 Federal Law No. 326, does not apply to insured persons.
4. According to Art. 5 Federal Law No. 125, insurance payments against accidents for HQS are deducted in the generally established manner.

Attention ! From the moment the HQS is assigned the status of a foreign citizen temporarily or permanently residing in the Russian Federation, the employer is obliged to make contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation, in accordance with Letter of the Ministry of Labor of the Russian Federation No. 17-3/B-620.

More information about the taxation of foreign HQS is described in the video:

Employment of highly qualified foreigners in 2021

Highly qualified specialists and masters of their craft have been valued at all times. The easiest way to cover the shortage of professionals is to invite them from abroad.

Highly qualified foreign specialists (HQS) work in Russia in various sectors of the economy - construction, mechanical engineering, energy and others, education, science, sports... They know their worth and the demand for them is high.

The Russian Federation has developed special measures that can attract thousands of highly qualified specialists from abroad.

Foreign citizens and their work in Russia: what the law says

Law of the Russian Federation dated July 25, 2002 No. 115-FZ “On the legal status of foreign citizens in the Russian Federation” contains three articles (Articles 13, 14, 18), which are devoted to the specifics of employment of different categories of foreign citizens.

The law recognizes the right for a foreigner to work/enterprise in Russia, provided that he:

• reached the age of majority (18 years old);
• capable;
• resides in the Russian Federation legally;
• complies with the procedure established by law.

The law establishes a certain employment procedure for each category of foreigners - highly qualified specialists, representatives of WTO commercial organizations, foreigners with work visas, foreigners from countries with the right of visa-free entry and others.

You can learn more about the employment of foreigners in the Russian Federation and the main provisions of the legislation on the use of foreign labor potential by reading the article on the labor activity of foreign citizens in the Russian Federation.

Interesting fact. In Russia, the legislative practice of providing benefits to attract class masters from abroad dates back to the publication by Peter I in 1702 of a manifesto on calling foreigners.

The first foreigners with whom contracts were concluded were Italians - architect Domenico Trezzini, baguette maker Stepan Loubatier, lacemaker Peter Palande and other craftsmen.

In total, more than 8 thousand foreign craftsmen (gunsmiths, shipbuilders, military men, architects, doctors, musicians, etc.) were invited to Peter’s reign.

Who are considered highly qualified specialists?

Art. 13.2 of the Law of the Russian Federation No. 115-FZ is devoted to the issues of employing foreigners who have high skills and qualifications. The criteria that will help determine who is considered a foreign highly qualified specialist and who is not are set out in paragraph 1.

This is a wealth of experience, perfected skills and high achievements in the chosen field of activity. The main indicator that a specialist belongs to this category of foreign workers is his high salary or fee.

Salary of foreign HQS in the Russian Federation

The opportunity to earn good money has always served as the main argument for attracting experts in their field to the country. At the same time, the size of the salary serves as the main criterion for determining the status of a foreign worker. Art. 13.2 (clauses 1, 3) of Russian Federation Law No. 115-FZ establishes different salary levels for different groups of HQS.

So, a monthly salary of at least 83,500 rubles. should be paid to such specialists:

• scientists or teachers (employed in universities with state accreditation, state Academy of Sciences, research institutes);
• employees of special economic zones (ports, industrial production, tourism), as well as IT specialists;
• VKS who were invited to work in Crimea and Sevastopol.

For doctors, teachers, and researchers who are invited to work in the international medical cluster, the law sets an annual salary of at least 1 million rubles. For all other categories of foreign HQS - at least 167 thousand rubles. per month.

If an employee did not receive a salary for some time or did not receive it in full - he was sick or was on vacation, then to determine the category of such an employee, the total amount of salary for three months for the year should be considered. It should be three times the established salary for foreign HQS (clause 1.4 of Article 13.2 of Law No. 115-FZ).

It is important to know: foreign religious figures in the Russian Federation are not recognized as HQS and cannot be employed in this capacity to perform divine services, ceremonies, missionary, preaching, religious and educational activities (RF Law No. 385-FZ of December 23, 2010).

Salary level for HQS: possible changes

In the old version of Law No. 115-FZ (until 2015) in paragraph 1 of Art. 13.2, the right of the Russian government was recorded to reduce the salary requirements for foreign HQS who are employed in Russia with an annual salary of 2 million rubles or more. The reason for lowering the salary level for this category of workers was declared to be the priorities for the development of the country's economy.

The new current edition recorded the changes that were introduced by laws No. 385-FZ of December 23, 2010 and No. 56-FZ of March 8, 2015:

• there is no text about the right of the Russian government to reduce the salary level for highly qualified foreign specialists;
• the salary amounts for individual categories of workers are specified in more detail.

The right of the Russian government to act based on the economic priorities of the country’s development is not disputed by anyone.

In the event of any fundamental changes in the economy, it is possible to revise the requirements for salary levels in general or in relation to certain categories of foreigners, with subsequent amendments being enshrined in legislation. An example would be the non-proliferation of the requirements of Art. 13.

2 for specialists from abroad - participants in the implementation of the Skolkovo project, as well as amendments introduced by Law No. 216-FZ of August 10, 2017 to ensure the activities of innovative scientific and technological centers in the Russian Federation.

Obligation to notify of payment

In paragraph 13 of Art. 13.2 Federal Law No. 115, employers are required to notify the Main Directorate for Migration of the Ministry of Internal Affairs about the proper fulfillment of obligations to pay wages to HQS. This measure prevents the abuse of involving HQS in labor activities. The standard form for notifying a highly qualified foreign specialist about salary payment can be found in Appendix No. 3 to Order of the Ministry of Internal Affairs of the Russian Federation dated June 4, 2019 N 363.

A notification must be sent to the territorial body of the Ministry of Internal Affairs, which issued the HQS work permit, stating that financial obligations to the employee have been fulfilled in accordance with current legislation. This procedure is repeated every quarter. The deadline is the last working day of the month following the reporting period.

There are several ways to send a notification:

• in printed form when visiting the department of the Ministry of Internal Affairs;
• by mail with a list of enclosed papers and notification of delivery;
• through State Services.

Documentation

The notification of payment is sent in the form of a unified form, where the information of the employer and employee is entered. To fill in all empty fields, you will need to prepare the following documentation :

• legal entity registration certificate;
• tax registration document;
• VKS passport;
• HQS work permit;
• civil law or employment contract;
• a certificate confirming that the salary has been paid in full.

Filling procedure

The notification form must be filled out in Russian, on a computer or by hand, in legible handwriting. Abbreviations and corrections are not permitted. The following information should be displayed :

• name of the branch of the Main Directorate for Migration of the Ministry of Internal Affairs;
• information about the employer’s company (name, form, place of registration, address, field of activity);
• HQS data (full name, date of birth, passport details, citizenship, place of residence, information about work permit);
• number of the employment contract and the date of its conclusion;
• the amount of wages in each month of the reporting period;
• Full name and position of the person who signed the notification;
• information about the person responsible for submitting the form.

We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:

8 (800) 302-76-94Saint Petersburg

Reference ! Any citizen specified in the power of attorney can submit a notification.

What information needs to be filled out in the quarterly notice of HQS salary in 2021

First, it is indicated where the notification is submitted - a structural unit of the Ministry of Internal Affairs or a territorial body of the department in the region. Next, fill out the form - Appendix 5 to the Order:

• employer status, its OKVED, full name;
• information about the HQS, including full name, citizenship, date and place of birth, details of an identity document;
• information about the work permit is indicated in detail - information about the document, profession, in which territory it is valid;
• information about the contract - GPC or labor contract.

The fifth section of the form is devoted to payment and fulfillment of the obligation to pay it by the employer: first, the figures of fulfilled / unfulfilled obligations on a monthly basis are indicated, then the total figure for the entire reporting period.

FAQ

While filling out the form, the employer may have a number of questions.:

1. What information is required to be indicated in the “Registration or registration address” paragraph if the employee changed his place of residence in the month when the notification must be sent? You must indicate the actual address on the date of filling out the document.
2. If one part of the salary is paid in the second half of the last month of the current quarter, and the second - at the beginning of the first month of the next quarter, is it necessary to enter the second payment in the column “Unfulfilled obligations?” Yes, the unpaid portion of the wages is reported as an unfulfilled liability.
3. Should the salary be indicated in accrued or actual amount? The accrued amount must be indicated.

Features of applying for a job for a foreign specialist

There are no salary requirements for employment of a second citizen. This means that the manager can set any salary and hire a foreigner from Azerbaijan based on his HQS status.

The right of the Russian government to act based on the economic priorities of the country’s development is not disputed by anyone. In the event of any fundamental changes in the economy, it is possible to revise the requirements for salary levels in general or in relation to certain categories of foreigners, with subsequent amendments being enshrined in legislation.

This reduced salary requirement also applies to those who had a residence permit in the Netherlands issued for a “job search year” (zoekjaar) but who did not find a job as a CM during that year, but did find a job as a CM within 3 years after graduation.

• European Blue Card holder: - EUR 5.567.

The right of the Russian government to act based on the economic priorities of the country’s development is not disputed by anyone. In the event of any fundamental changes in the economy, it is possible to revise the requirements for salary levels in general or in relation to certain categories of foreigners, with subsequent amendments being enshrined in legislation.

2021 salary requirements announced for:

• highly skilled migrants (kennismigranten -KM),
• intra-corporate transfers (Intra-Corporate Transferees-ICT) and
• holders of the European Blue Card-houders,

The employer applies to the employment center for quotas. To do this, the employment service must post the required number of vacancies for which the employer plans to attract foreign labor. And since in the Russian Federation priority is still given to Russian applicants, the employer will have to interview compatriots who responded.

The method of establishing the living wage has also changed. For this purpose, the average per capita median income is used. To find out the cost of living in 2021, you need to calculate 44.2% of the indicated income. The minimum wage is directly determined at the federal level. And first of all, we need to focus on these indicators. The 2021 federal minimum wage is a general indicator. However, there are values ​​by region and even by industry. All this must be taken into account as a whole.

When accepting a document, the following are checked:

• its correctness;
• documents that certify the report submitter's right (identity and authority) to provide notice.

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It is also necessary to remember that in Art. 2 Federal Law No. 115, the labor activity of a foreign citizen is defined as the work of a foreign citizen in the Russian Federation on the basis of an employment contract or a civil contract for the performance of work (rendering services).

Responsibility for failure to notify of PO

According to clause 5 of Art. 18.15 of the Code of Administrative Offenses of the Russian Federation, in case of neglect of the requirements for submitting a notice of payment of salaries to the HQS, including in the absence of a notice or its untimely submission, administrative liability is provided in the form of a fine:

• for organizations – from 400 thousand to 1 million rubles;
• for officials - from 35 to 70 thousand rubles.

If there is an intention to attract a foreign HQS to work, the employer must carefully study all the nuances of legislative acts regulating labor relations with this category of specialists. It is important to remember that special rules of migration legislation and taxation apply to HQS.

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How to submit a report on a foreign highly qualified specialist

The procedure for submitting a report on the salary of HQS is described in detail in Appendix 6 of the Order. The notice is completed and submitted quarterly.

The reporting form can be filled out by hand or on a PC. Strikethroughs, corrections, and abbreviations are not allowed, except for official abbreviations. If there is not enough space in the form, you can use an additional sheet - Appendix 1 to Appendix 6, indicating in it the number and name of the field in which there was not enough space to fill, as well as the name of the employee in respect of whom the notification is being provided.

If the notice of payment of salary for HQS and the attachment to it consists of 2 or more sheets, they are stitched together and numbered. On the reverse side, the certification record indicates the number of sheets and the details of the responsible person providing the notification on behalf of the employer.

Notification of HQS salary payment is submitted in several ways:

• in paper form directly to the supervising authority of the Ministry of Internal Affairs;
• by mail in the form of a registered letter with an inventory and notification of delivery;
• by email in the form of an electronic document signed by an enhanced qualified electronic signature, including through the State Services portal.

The reporting form is submitted to the territorial body of the Ministry of Internal Affairs at the district level at the location of the employer.