The flow of refugees does not stop, more and more foreign citizens want to get a job in a Russian company. However, the majority of employers in confusion: it is unclear how to take these workers, what fees to pay. Admission procedure for foreign citizens was addressed in the previous article. The current article will be devoted to contributions.
For clarity, we will state information in the form of a table.
| The status of foreign workers | Insurance premiums | |||
| THE RUSSIAN FEDERATION PENSION FUND | FSS | FFOMS | FSS from NS and PZ | |
| Temporarily | 22% | - | - | Rules are the same as for citizens of the Russian Federation. |
| Temporarily living | 22% | Rules are the same as for citizens of the Russian Federation. | ||
| Resident | Rules are the same as for citizens of the Russian Federation. | |||
Comments to table
Insurance contributions to the pension Fund of the Russian Federation
On employee wages – foreign national contributions are charged to the pension Fund of the Russian Federation at the rate of 22%, regardless of year of birth. However, these insurance contributions are calculated and only in 2 cases:
- when the employee concluded the employment contract for a period of not less than 6 months;
- when the employee concluded several employment contracts for a total duration of 6 months in a calendar year.
And there is yet a third case (article 1 of Federal law No. 167-FZ) when the employee concluded the employment contract for an indefinite term. Remember that with an employee who is in the territory of the Russian Federation temporarily, is a priori only a fixed-term employment contracts.
Insurance contributions to the mandatory medical insurance Fund and social insurance Fund
Accrual and payment of insurance contributions is regulated by the Federal law of 29 December 2006. No. 255-FZ "On compulsory social insurance against temporary disability and in connection with motherhood". In article 2 of the act lists of persons subject to compulsory social insurance, this article States that the insured must be citizens of the Russian Federation, and also constantly or temporarily living on territory of the Russian Federation for foreign citizens and persons without citizenship. The conclusion is that temporarily staying on the territory of the Russian Federation of foreign citizens of the insurance in case of temporary disability and maternity are not subject to, respectively, the contributions to the social insurance Fund they are not credited and not listed.
Attention! In this case also there is a caveat that the contracts of employment of foreign citizens shall be imprisoned for not less than 6 months.
Similar provisions are contained in the Federal law from 29 of November, 2010 No. 326-FZ "On mandatory medical insurance in the Russian Federation". Medical insurance is not subject to temporary stay of foreign citizens, this means that contributions to FFOMS on the wages of such employees are not charged and are not listed. In a special category of insured persons allocated to foreign citizens who have the right to medical assistance in accordance with the law "On refugees".
Insurance contributions to the social insurance Fund against accidents at production and occupational diseases
According to paragraph 1 of article 5 of the Federal law from 24.07.1998 №125-FZ "About obligatory social insurance from accidents on manufacture and occupational diseases":
Compulsory social insurance against accidents at work and occupational diseases shall be:
individuals performing work under a labour contract concluded with the insurer;
- physical persons sentenced to imprisonment and engaged to work by the policyholder.
Individuals performing work under a civil law contract, compulsory social insurance against accidents at work and occupational diseases, if in accordance with this agreement, the policyholder shall pay the insurer insurance premiums.
From this it follows that the employees are foreign citizens with any residence status in the Russian Federation, which signed an employment contract for any period of time are insured against HC and CP on a General basis.
