Read more about paying contributions for foreign workers in 2023 in our publication.
At the same time, Russia has international treaties concluded with various states, in accordance with which only individual insurance rates are applied, and not all together. In this regard, the issue of payment of insurance contributions for certain types of compulsory social insurance from January 1, 2023, taking into account the provisions of international treaties of Russia, remained unresolved.
The current list of international treaties in Russia can be found here, as well as on the website of the Social Fund of Russia.
To eliminate this gap, Federal Law No. 427-FZ dated August 4, 2023 “On Amendments to Part Two of the Tax Code of Russia” was published on August 4, 2023 and came into force on the same day.
This law established the procedure for paying insurance premiums from payments in favor of Russian and foreign citizens for certain types of compulsory social insurance, that is, either pension, or social, or medical insurance in cases wh ere the provisions of international treaties stipulate that these persons are insured under only one or two of the three types of compulsory social insurance.
Payers making payments and other remuneration in favor of individuals who, in accordance with international treaties of Russia, are subject to certain types (separate type) of compulsory social insurance, the amounts of insurance contributions from these payments are calculated separately for the corresponding types (corresponding type) of compulsory social insurance:
1) for compulsory pension insurance - in the amount of the standard established by the Budget Code of Russia 72.8 percent of the amount of insurance contributions calculated according to the unified tariff of insurance contributions;
2) for compulsory social insurance in case of temporary disability and in connection with maternity - in the amount of the standard established by the Budget Code of Russia of 8.9 percent of the amount of insurance contributions calculated according to the unified tariff of insurance contributions;
3) for compulsory medical insurance - in the amount of the standard established by the Budget Code of Russia of 18.3 percent of the amount of insurance premiums calculated according to the unified tariff of insurance premiums.
For more information, please contact the consultants of the Confidence Group company.
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