Confidence Group proposes to get acquainted with an overview of contributions to the United fund related to foreign citizens working in Russia in 2023 (with the latest changes coming into force on 01.01.2023). You can revise the contributions, valid till this date, here.
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Status of the citizen |
Personal income tax |
Deductions to the Unified fund (Medical, social and pension insurance) |
Insurance for injuries contributions |
The right to receive medical care under the compulsory health insurance |
Right to receive pension |
Right to receive a contribution for injury during work |
Payment of benefit for disability, pregnancy and childbirth, one-time allowance for women registered in medical organizations on the early stages of pregnancy, one-time allowance at the birth of a child, monthly childcare allowance, social allowance for burial |
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Foreign citizens entering Russia in a manner that does not require a visa (not HQS, not the EAEU) |
Temporarily staying |
Residents, receiving income fr om labor activity, as well as non-residents working based on a patent - 13% 30% - non-residents (except for those working based on a patent) |
Single insurance premium – 30% ( Federal Law of 14.07.2022 No. 239-FZ) The maximum value of the base for calculating insurance premiums for 2023 is 1 917 000 rubles On income exceeding the lim it value of the base – 15.1% ( Order of the Government of Russia dated November 25, 2022 No. 2143 ) |
The rate of contributions: fr om 0,2% to 8,5%, depending on the degree of risk of the work performed ( Federal Law of 22.12.2020 No. 434-FZ). In the presence of an employment contract, these payments are mandatory. Payment of these contributions may also be mandatory in the presence of a civil contract, if it stipulates this condition, depending on the type of work performed and the class of their risk |
+ subject to payment for them of contributions on compulsory health insurance for 3 years |
No ( Art. 4 of the Law on Insurance Pensions dated 28.12.2013 No. 400-FZ) |
+ ( paragraph 2 of art. 5 of the Federal Law dated 24.07.1998 N 125-FZ (as amended on 01.04.2020) "On compulsory social insurance against accidents at work and occupational diseases") |
+ subject to payment of insurance premiums for them by policyholders for a period of at least 6 months preceding the month in which the insured event occurred (clause 4.1 of art. 2 of the Federal Law No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity") |
|
Temporarily residents |
Single insurance premium – 30% (Federal Law of 14.07.2022 No. 239-FZ) The maximum value of the base for calculating insurance premiums for 2023 is 1 917 000 rubles On income exceeding the lim it value of the base – 15.1% ( Order of the Government of Russia dated November 25, 2022 No. 2143) |
Contribution rate: fr om 0,2% to 8,5%, depending on the degree of risk of the work performed. In the presence of an employment contract, these payments are mandatory. Payment of these contributions may also be mandatory in the presence of a civil contract, if it stipulates this condition, depending on the type of work performed and the class of their risk. |
+, except for non-working family members of the HQS |
No ( Art. 4 of the Law on Insurance Pensions dated 28.12.2013 No. 400-FZ) |
+ ( paragraph 2 of art. 5 of the Federal Law dated 24.07.1998 N 125-FZ (as amended on 01.04.2020) "On compulsory social insurance against accidents at work and occupational diseases") |
+ |
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Permanent residents |
Single insurance premium – 30% (Federal Law of 14.07.2022 No. 239-FZ) The maximum value of the base for calculating insurance premiums for 2023 is 1 917 000 rubles On income exceeding the lim it value of the base – 15,1% ( Order of the Government of Russia dated November 25, 2022 No. 2143) |
Contribution rate: fr om 0,2% to 8,5%, depending on the degree of risk of the work performed. In the presence of an employment contract, these payments are mandatory. Payment of these contributions may also be mandatory in the presence of a civil contract, if it stipulates this condition, depending on the type of work performed and the class of their risk |
+, except for non-working family members of the HQS |
Yes (in case of residence in Russia and making contributions for at least 15 years - clause 3 of art. 4 of the Federal Law dated 28.12.2013 N 400-FZ "On insurance pensions") |
+ ( paragraph 2 of art. 5 of the Federal Law of 24.07.1998 N 125-FZ (as amended on 01.04.2020) "On compulsory social insurance against accidents at work and occupational diseases") |
+ ( paragraph 1 of art. 2 of the Federal Law No. 255-FZ "On mandatory social insurance in case of temporary disability and in connection with maternity") |
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Foreign nationals entering with a visa (not HQS) |
Temporarily staying |
Income from labor activity: 30% - non-residents 13% - residents |
Single insurance premium – 30% (Federal Law of 14.07.2022 No. 239-FZ) The maximum value of the base for calculating insurance premiums for 2023 is 1 917 000 rubles On income exceeding the lim it value of the base – 15,1% ( Order of the Government of Russia dated November 25, 2022 No. 2143) |
Contribution rate: fr om 0,2% to 8,5%, depending on the degree of risk of the work performed. In the presence of an employment contract, these payments are mandatory. Payment of these contributions may also be mandatory in the presence of a civil contract, if it stipulates this condition, depending on the type of work performed and the class of their risk. |
+ subject to payment for them of contributions on compulsory health insurance for 3 years |
No ( Art. 4 of the Law on Insurance Pensions dated 28.12.2013 No. 400-FZ) |
+ ( paragraph 2 of Art. 5 of the Federal Law dated 24.07.1998 N 125-FZ (as amended on 01.04.2020) "On compulsory social insurance against accidents at work and occupational diseases") |
+ subject to payment of insurance premiums for them by policyholders for a period of at least 6 months preceding the month in which the insured event occurred (clause 4.1 of Article 2 of the Federal Law No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity") |
|
Temporarily residents |
Single insurance premium – 30% (Federal Law of 14.07.2022 No. 239-FZ) The maximum value of the base for calculating insurance premiums for 2023 is 1 917 000 rubles On income exceeding the lim it value of the base – 15,1% ( Order of the Government of Russia dated November 25, 2022 No. 2143) |
Contribution rate: fr om 0,2% to 8,5%, depending on the degree of risk of the work performed. In the presence of an employment contract, these payments are mandatory. Payment of these contributions may also be mandatory in the presence of a civil contract, if it stipulates this condition, depending on the type of work performed and the class of their risk. |
+, except for non-working family members of the HQS |
No ( Art. 4 of the Law on insurance pensions dated 28.12.2013 No. 400-FZ) |
+ ( paragraph 2 of art. 5 of the Federal Law dated 24.07.1998 N 125-FZ (as amended on 01.04.2020) "On compulsory social insurance against accidents at work and occupational diseases") |
+ ( paragraph 1 of art. 2 of the Federal Law No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity") |
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Permanent residents |
Single insurance premium – 30% (Federal Law of 14.07.2022 No. 239-FZ) The maximum value of the base for calculating insurance premiums for 2023 is 1 917 000 rubles On income exceeding the lim it value of the base – 15,1% ( Order of the Government of Russia dated November 25, 2022 No. 2143) |
Contribution rate: fr om 0,2% to 8,5%, depending on the degree of risk of the work performed. In the presence of an employment contract, these payments are mandatory. Payment of these contributions may also be mandatory in the presence of a civil contract, if it stipulates this condition, depending on the type of work performed and the class of their risk |
+, except for non-working family members of HQS |
Yes (in case of residence in Russia and making contributions for at least 15 years - clause 3 of art. 4 of the Federal Law dated 28.12.2013 N 400-FZ "On insurance pensions") |
+ (paragraph 2 of art. 5 of the Federal Law dated 24.07.1998 N 125-FZ (as amended on 01.04.2020) "On compulsory social insurance against accidents at work and occupational diseases") |
+ |
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HQS |
Temporarily staying |
Income from labor activity – 13% Other income, including compensation for expenses and so on, is taxed at the rate of: 30% - non-residents 13% - residents (paragraph 3 of art. 224 of the Tax Code of the Russian Federation) |
No |
Contribution rate: from 0,2% to 8,5%, depending on the degree of risk of the work performed. In the presence of an employment contract, these payments are mandatory. Payment of these contributions may also be mandatory in the presence of a civil contract, if it stipulates this condition, depending on the type of work performed and the class of their risk |
No |
No (Art. 4 of the Law on insurance pensions dated 28.12.2013 No. 400-FZ) |
+ (paragraph 2 of art. 5 of the Federal Law dated 24.07.1998 N 125-FZ (as amended on 01.04.2020) "On compulsory social insurance against accidents at work and occupational diseases") |
- |
|
Temporarily or permanently residents |
Single insurance premium – 30% (Federal Law of 14.07.2022 No. 239-FZ) The maximum value of the base for calculating insurance premiums for 2023 is 1 917 000 rubles On income exceeding the lim it value of the base – 15,1% ( Order of the Government of Russia dated November 25, 2022 No. 2143) |
Contribution rate: fr om 0,2% to 8,5%, depending on the degree of risk of the work performed. In the presence of an employment contract, these payments are mandatory. Payment of these contributions may also be mandatory in the presence of a civil contract, if it stipulates this condition, depending on the type of work performed and the class of their risk |
Yes
|
Yes – for permanent residents (in case of residence in Russia and making contributions for at least 15 years - clause 3 of art. 4 of the Federal Law dated 28.12.2013 N 400-FZ "On insurance pensions") |
+ (paragraph 2 of art. 5 of the Federal Law dated 24.07.1998 N 125-FZ (as amended on 01.04.2020) "On compulsory social insurance against accidents at work and occupational diseases") |
+ (paragraph 1 of art. 2 of the Federal Law No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity") |
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Citizens of the EAEU (Belarus, Kazakhstan, Armenia, Kyrgyzstan) |
Income from labor activity – 13% At this rate, only income from work in the form of employment (hired labor), other types of income, including compensation, gifts, etc.) are taxed depending on the status of residence. 30% - non-residents (Article 224 of the Tax Code of the Russian Federation, Article 73 of the "Agreement of the Eurasian Economic Union") |
Single insurance premium – 30% (Federal Law of 14.07.2022 No. 239-FZ) The maximum value of the base for calculating insurance premiums for 2023 is 1 917 000 rubles On income exceeding the lim it value of the base – 15,1% ( Order of the Government of Russia dated November 25, 2022 No. 2143) |
Contribution rate: from 0,2% to 8,5%, depending on the degree of risk of the work performed. In the presence of an employment contract, these payments are mandatory. Payment of these contributions may also be mandatory in the presence of a civil contract, if it stipulates this condition, depending on the type of work performed and the class of their risk |
+ for working citizens of the EAEU countries (clause 2 of part 1 of art. 327.3 of the Labor Code of the Russian Federation, paragraph 5 of art. 96, paragraph 3 of art. 98 of the Agreement of the EAEU, paragraph 1 of art. 3, part 6 of art. 35 of the Federal Law of 29.11.2010 No. 326-FZ "On compulsory medical insurance in the Russian Federation") |
According to the Agreement on pension provision for workers of the EAEU member states dated 20.12.2019 (entered into force on 20.11.2020), the formation of pension rights of workers is carried out at the expense of pension contributions under the same conditions and in the same manner as the formation of pension rights of citizens of the state of employment. The exercise of the right to the assignment and payment of pensions to workers (family members) is carried out under the same conditions as for citizens of the state of employment. The worker (family member) has the right to apply for the award and payment of the pension to the competent authority of the state of residence and (or) to the competent authority of the state of employment. The date of submission of the application and other documents for the purpose of pension provision to the competent authority of one Member State shall be deemed to be the date of their submission to the competent authority of another Member State. The worker (family member) may not be refused the assignment and payment of the pension on the basis of residence in the territory of another Member State |
+ Paragraph 2 of art. 5 of the Federal Law dated 24.07.1998 N 125-FZ (as amended on 01.04.2020) "On compulsory social insurance against accidents at work and occupational diseases") |
+ (paragraph 1 of art. 2 of the Federal Law No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", paragraph 3 of art. 98 of the Agreement of the EAEU) |
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As of 01.01.2023, performers under civil law contracts listed in Art. 9 No. 237-FZ will need to pay contributions for compulsory social insurance in case of temporary disability and in connection with maternity ( Art. 9 of the Federal Law of 14.07.2022 No. 237-FZ).
Also, from 01.01.2023, an amendment to Art. 2 of Law No. 255-FZ comes into force. It introduces paragraph 4.2 of the following content:
4.2. Insured persons working under civil law contracts, the subject of which is performance of works and (or) provision of services, contracts of author's order, as well as being authors of works who receive payments and other remuneration under contracts on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art, have the right to receive insurance coverage provided that the amount of insurance premiums accrued from payments in their favor, including within the framework of labor relations, by policyholders specified in part 1 of art. 2.1 of this Federal Law for the calendar year preceding the calendar year in which the insured event occurred is in aggregate not less than the value of the insured year. The procedure for calculating the cost of an insurance year is determined in accordance with part 3 of art. 4.5 of this Federal Law.
Thus, in 2023, only employees under civil law contracts listed in Art. 9 No. 237-FZ, who previously worked under an employment contract and for whom insurance premiums in the amount of not less than the cost of the insurance year were transferred, will be able to receive benefits. If such a person previously worked only under civil law contracts, then the benefit for temporary disability and maternity can be received only in 2024 if the conditions specified in paragraph 4.2 of the Law No. 255-FZ are met.
An experimental regime, according to which companies and individual entrepreneurs will be able not to pay insurance premiums if they switch to automated simplified taxation system (AUSN) was introduced by Federal laws No. 17-FZ dated 25.02.2022 and No. 18-FZ dated 25.02.2022. The experiment will be conducted in four regions: Moscow, Moscow and Kaluga regions, and in the Republic of Tatarstan. The terms of the experiment are from July 1, 2022, to December 31, 2027.
Newly registered companies in these four regions can begin to apply the new regime from the date of registration, while existing companies and individual entrepreneurs will be able to switch to it only from January 1, 2023.
Also, preferential contributions are provided for a number of other employers, such employers and contributions for them are listed in Art. 427 of the Tax Code of the Russian Federation.
For more information, please contact consultants of Confidence Group.
