Confidence Group clarifies some points to minimize the company's risks associated with the changing of the status of foreign workers (obtaining a temporary residence permit, residence permit).
Insurance premiums for payments to foreigners should be calculated depending on the status of foreign workers, exceptions are provided only for highly qualified specialists temporarily staying in the Russian Federation.
From the moment highly qualified specialists receive a residence permit they stop being temporarily staying (paragraph 1, article 2, 115-ФЗ: "a foreign citizen temporarily staying in the Russian Federation is a person who has arrived in the Russian Federation on the basis of a visa or in a manner not requiring a visa, and having received a migration card, but not having a residence permit or a temporary residence permit") and become permanent residents of the Russian Federation. This follows from the definition of the concept, fixed in par. 1, art. 2, 115-ФЗ: "a foreign citizen permanently residing in the Russian Federation is a person who has received a residence permit."
According to the provisions of the laws on compulsory insurance, foreigners living (permanently or temporarily) in the Russian Federation are subject to such types of insurance as:
Insurance type | Legal basis | Comments |
Compulsory pension insurance | par. 1 art. 7 of the Law "On Compulsory Pension Insurance in the Russian Federation" of December 15, 2001 No. 167-ФЗ, which establishes the need for compulsory pension insurance for all persons working under both contracts (labor or civil) and as individual entrepreneurs, except temporarily staying in Russian Federation highly qualified specialists | regardless of the type of the contract of employment (under a labor contract or a civil contract or as an individual entrepreneur) |
Compulsory health insurance | art. 10 of the Law "On Compulsory Medical Insurance in the Russian Federation" dated November 29, 2010 No. 326-ФЗ, which determines the need for compulsory medical insurance for persons working under contracts (labor or civil) or who are individual entrepreneurs, but not related to temporarily staying in Russian Federation foreigners (including highly qualified specialists) | regardless of the type of the contract of employment (under a labor contract or a civil contract or as an individual entrepreneur) |
Compulsory social insurance |
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So, from the moment a highly qualified specialist receives a residence permit, all contributions must be paid from his income according to the same rules as from the income of citizens of the Russian Federation.
At the same time, the date of its printing is indicated in the residence permit itself, and not the actual date of issue (by analogy with the date of issue of the passport of citizens of the Russian Federation). Most often there is a time gap between these dates, due to the fact that the document is printed by the employees of the Ministry of Internal Affairs on strict reporting forms in advance. These dates can coincide only if the residence permit for some reason was printed on the day of issue (most often this happens when an error is found in the previously printed form on the day of issue).
In this regard, in order to confirm the actual date of issue of the residence permit in the tax service, it is recommended to:
- keep a copy of the receipt, which is taken from each foreign citizen when receiving a residence permit. This receipt explains the rights and obligations arising for a foreign citizen in connection with obtaining a new status, for example, the obligation to register at the place of residence within seven working days from the date of obtaining the residence permit. The receipt is certified by a simple signature of an inspector of the Ministry of Internal Affairs (without the seal and transcripts of the full name and position);
- submit an appeal to the territorial divisions of the Ministry of Internal Affairs with a request to confirm the actual date of obtaining the residence permit. The response to such a request under the regulations can be provided by employees of the Ministry of Internal Affairs within 30 days. This confirmation answer must be saved.
From our side, to minimize the risks of failure to submit the above documents to the employer, we can offer the following:
- organization of trainings with foreign employees to be reminded of actions to be taken when changing statuses;
- organizing the submission of requests for confirmation of the actual date of obtaining a residence permit;
- providing consulting support to your company's employees in the process of obtaining a residence permit on their own (general information support, not including the process of submitting documents).
We draw your attention to the fact that the risks of failure to provide information on the changing of the status of foreign workers can be minimized only if the foreign workers themselves, those who change the status, are responsible for this issue.
For additional information, please contact consultants of Confidence Group.
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