April 10th. The amount of fixed advance payments for a patent for work has changed. Recall that it is calculated on the basis of the general deflator coefficient and the regional deflator coefficient.
In connection with the change in the deflator coefficient, the amount of fixed upfront payments of personal income tax for a patent has also changed. From the information below, you will find out (clickable links):
- fixed advance payment of personal income tax on a patent for work;
- terms of payment of a patent for work for foreign citizens in 2018;
- cancellation of a patent for work in case of violation of the terms of payment of personal income tax;
- advance payment for a patent;
- monthly payment for a patent in 2018 - what amount to pay for a patent in 2018;
- a table of fixed advance payments broken down by regions of Russia;
- calculation of the cost of a patent in 2018 by the formula;
- how much to pay for a patent in Moscow in 2018 (example of calculation);
- how much to pay for a patent in the Moscow Region in 2018 (an example of calculation).
So, let's not get distracted, but we'll get down to business right away.
Содержание
Fixed advance payment of personal income tax on a patent for work
Foreign citizens who arrived in the Russian Federation in order not requiring a visa, with a view to "work", are required to obtain a patent (if they have no other status, for example, a temporary residence permit).
Citizens who received a patent are required to pay monthly fixed advance payments under the patent - Personal Income Tax to extend this document and have the opportunity to continue working in Russia.
Thus, payment of a patent must be made monthly, or for several months in advance.
Important! The patent must be paid in a strictly defined period. Delayed payment even for 1 day will lead to the cancellation of the patent.
Important! You should keep all payment checks during the term of the patent.
Terms of payment of a patent for work for foreigners in 2018
Monthly advance payment for a patent should be made in advance, preferably 2 to 3 days before the date of grant of the patent.
That is, for example, if a patent is issued on December 12 (the date of granting the patent specified in the document), then payment must be made no later than January 12. It is advisable to pay on January 10 or 11, so that by 12 January the amount of a fixed advance payment for a patent has already been received by the FMS.
Cancellation of a patent for work in violation of the terms of payment of personal income tax
At present, the system of accounting for the receipt of payment for a patent is fully automated, so the absence of a fixed down payment on a specific date leads to the automatic cancellation of a patent in the database of the Main Administration of the Ministry of Internal Affairs of the Russian Federation.
Therefore, if a fixed advance payment for a patent is made later than the date of receipt of the patent (even if the delay is only 1 day), the patent will be automatically canceled.
Prepayment for a patent
In order to protect yourself from the situation described above, namely the cancellation of the patent for late payment, you can make an advance payment for the patent.
Plus the advance payment for the patent is also in the fact that you do not need to defend the queue every time you renew the patent. What are the queues - you ask. The fact is that under the current legislation, every time a foreign citizen pays a fixed advance payment for a patent, it is necessary to extend the migration registration at the place of stay. And this is extra trouble.
In order not to create problems for yourself or the host (which will need to put you on the register every time) you can pay the patent in advance for several months. At one time a foreign citizen can make a fixed advance payment for a patent for a period of 1 to 12 months.
That is, if you pay a patent for 1 month, you can extend the migration registration for 1 month. In a month, everything will have to be repeated anew: payment of a patent, extension of migration accounting.
If you pay a patent for 3 months, then the migration registration will be extended to you for 3 months. And it will be necessary to return to this issue only after 3 months.
Important! Pay a patent for a period exceeding 12 months, it is impossible, since the patent itself is only valid for 1 year.
That is, if a foreign citizen makes a fixed advance payment of personal income tax on the patent for 13 months, the patent will still be valid for 12 months from the date of issue of the document. The remaining payment of a fixed down payment for 1 month (in this example) will go to the account of the state simply.
Accordingly, a fixed advance payment of personal income tax for a patent for work can be made only for a period of 12 months.
How to extend a patent without leaving the territory of the Russian Federation, you can find out by clicking on the link (clickable).
The monthly payment for a patent in 2018 - what amount to pay for a patent in 2018
How much has the patent value changed in 2018 compared to 2017?
By order of the Ministry of Economic Development, the coefficient-deflator for patents for 2018 was approved, which amounted to 1.686. For comparison, in 2017 this indicator was at the level of 1,625.
The table below shows the monthly amount of fixed advance payments of personal income tax on a patent for foreign citizens, broken down by region of the Russian Federation. How much it will be necessary to pay to a foreign citizen is displayed in the last column of the table.
To download the given table it is possible under the link (clickable).
Table of fixed advance payments broken down by regions of Russia
Important! In some regions, regional ratios have not yet been established for 2018, respectively, the price of the patent has not been approved, these figures are highlighted in red.
The amount of fixed advance payments under the patent in 2018 in the Central Federal District
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| Belgorod region | 2,168 | 4 386 |
| Bryansk region... | 1,7 | 3 439 |
| Vladimir region | 1,73 | 3 500 |
| Voronezh region | 1,96 | 3 965 |
| Ivanovo region | 1,69 | 3 419 |
| Kaluga region | 1,9771 | 4 000 |
| Kostroma region | 1,333 | 2 697 |
| Kursk Region | 2,184 | 4 419 |
| Lipetsk region... | 2 | 4 046 |
| Moscow | 2,2242 | 4 500 |
| Moscow region | 2,12535 | 4 300 |
| Oryol Region | 1,649 | 3 336 |
| Ryazan Oblast | 2 | 4 046 |
| Smolensk region | 1,7812 | 3 604 |
| Tambov Region | 1,8288 | 3 700 |
| Tver region | 2,5673 | 5 194 |
| Tula region | 1,89978 | 3 844 |
| Yaroslavl region | 1,9 | 3 844 |
The size of fixed advance payments under the patent in 2018 in the North-Western Federal District
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| Arhangelsk region | 1,7 | 3 439 |
| Vologda Region | 2,356 | 4 767 |
| Kaliningrad region | 2,05 | 4 148 |
| The Republic of Karelia | 2,03 | 4 107 |
| Komi Republic | 1,89 | 3 824 |
| Murmansk region | 1,8 | 3 642 |
| Nenets Autonomous Okrug | 3,8847 | 7 860 |
| Novgorod region | 2,1 | 4 249 |
| Pskov region | 1,694 | 3 427 |
| Saint Petersburg | 1,7299 | 3 500 |
| Leningrad region | 1,7299 | 3 500 |
The size of fixed advance payments under the patent in 2018 in the Southern Federal District
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| Republic of Adygea | 1,73 | 3 500 |
| Republic of Kalmykia | 1,5 | 3 035 |
| Krasnodar region | 1,786 | 3 614 |
| Astrakhan Region | 1,83 | 3 702 |
| Volgograd region | 1,540357 | 3 116 |
| Rostov region | 1,6 | 3 237 |
The size of fixed advance payments under the patent in 2018 in the North Caucasus Federal District
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| The Republic of Dagestan | 1,3 | 2 630 |
| The Republic of Ingushetia | 2,2 | 4 451 |
| Republic of Kabardino-Balkaria | 1 | 2 023 |
| Republic of Karachay-Cherkessia | 1,6 | 3 237 |
| Republic of North Ossetia-Alania | 1,43 | 2 893 |
| Chechen Republic | 1 | 2 023 |
| Stavropol region | 1,82 | 3 682 |
The amount of fixed advance payments for the patent in 2018 in the Volga Federal District
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| Republic of Bashkortostan | 1,729933 | 3 500 |
| Mari El Republic | 1,84 | 3 723 |
| The Republic of Mordovia | 1,942 | 3 92 |
| Republic of Tatarstan | 1,81 | 3 662 |
| Udmurt republic | 1,8 | 3 642 |
| Chuvash Republic | 2 | 4 046 |
| Perm Region | 1,8 | 3 642 |
| Kirov region | 1,67 | 3 379 |
| Nizhny Novgorod Region | 2,05 | 4 148 |
| Orenburg region | 1,76 | 3 561 |
| Penza region | 1,62 | 3 277 |
| Samara Region | 1,8 | 3 642 |
| Saratov region | 1,762 | 3 565 |
| Ulyanovsk region | 1,55 | 3 136 |
The size of fixed advance payments for the patent in 2018 in the Urals Federal District
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| Sverdlovsk region | 2,3371 | 4 728 |
| Chelyabinsk region | 1,8485 | 3 740 |
| Tyumen region | 2,636 | 5 333 |
| Kurgan region | 1,88 | 3 804 |
| Khanty-Mansiysk Autonomous Okrug | 2,054 | 4 156 |
| The Yamalo-Nenets Autonomous District | 4,129 | 8 354 |
The size of fixed advance payments under the patent in 2018 in the Siberian Federal District
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| Altai Republic | 1,353 | 2 737 |
| The Republic of Buryatia | 2,35 | 4 755 |
| Tyva Republic | 1,913 | 3 870 |
| The Republic of Khakassia | 2 | 4 046 |
| Altai region | 1,76 | 3 561 |
| Transbaikal region | 2,13 | 4 309 |
| Krasnoyarsk region | 1,78 | 3 601 |
| Irkutsk region | 2,311 | 4 676 |
| Kemerovo Region | 1,785 | 3 611 |
| Novosibirsk region | 1,77 | 3 581 |
| Omsk Region | 1,487 | 3 009 |
| Tomsk Region | 1,729933 | 3 500 |
The size of fixed advance payments for the patent in 2018 in the Far Eastern Federal District
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| The Republic of Sakha (Yakutia) | 4,499 | 9 102 |
| Khabarovsk region | 1,75 | 3 541 |
| Amur region | 2,723 | 5 509 |
| Kamchatka Krai | 2,75 | 5 564 |
| Magadan Region | 2,5 | 5 058 |
| Sakhalin Oblast | 2,3 | 4 653 |
| Jewish Autonomous Region | 2,12 | 4 289 |
| Chukotsky Autonomous District | 2,5 | 5 058 |
| Primorsky Krai | 2,04 | 4 127 |
The amount of fixed advance payments under the patent in 2018 in the city of Sevastopol
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| city of Sevastopol | 1,899 | 3 842 |
The amount of fixed advance payments under the patent in 2018 in the Republic of Crimea
| Region of the Russian Federation | Regional coefficient-deflator | The amount of a monthly fixed advance payment for a patent in 2018 |
| Republic of Crimea | 1,5939 | 3 225 |
Calculation of the cost of a patent in 2018 by formula
The cost of the patent for 2018 is calculated using the following formula:
ЕП = БС * КД * РК
Where ЕП - monthly payment under the patent;
BS - base rate;
KD - coefficient-deflator (in 2018 it is equal to 1,686);
RK is the regional coefficient.
How much to pay for a patent in Moscow in 2018 (example of calculation)
For Moscow, the calculation will look like this:
1,200 * 1,686 * 2,2242 = 4,500 rubles.,
Where 1,200 is the base rate;
1,686 - fixed deflator coefficient for the year 2018;
2,12535 - regional deflator coefficient for the Moscow Region;
4 300 - the amount of a fixed advance payment for a patent in the MO in 2018.
How much to pay for a patent in the Moscow Region in 2018 (example calculation)
For the Moscow region, the calculation will look like this:
1,200 * 1,686 * 2,12535 = 4,300 rubles;
Where 1,200 is the base rate;
1.686 - fixed deflator coefficient for the year 2018.
2,12535 - regional deflator coefficient for the Moscow Region;
4 300 - the amount of a fixed advance payment for a patent in the MO in 2018.
Now you can calculate the amount of fixed advance payments for a patent yourself.
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