Приложения

№ stage

Work stage

Job Content

1

Hiring of a foreigner

Reaching the age of 18 (Ch. third Article. 327.1 of the LC RF).

Medical insurance policy or VMI, which acts on the territory of the Russian Federation, and a document certifying his legal status in Russia (licence and so on.) (Ch. the first of Art. 327.3 of the LC RF). VHI is not required if an employer concludes an agreement with a healthcare organization of providing paid medical services for a foreigner (h. First of Art. 327.3 of the LC RF).

Put the name and requisites of the authorization document. In the case of a foreigner is temporarily staying in the Russian Federation, one has to write requisites of the VHI policy or the paid medical services agreement for a foreigner (Ch. the second Art. 327.2 of the LC RF).

2

Premiums paying for foreigners who temporarily stay in Russia

We pay fees to the FSS of Russia for temporarily staying foreigners. Since July 1, 2015, if foreign employees have worked six months, they can receive a medical leave. However, this warranty does not cover highly qualified professionals who are temporarily staying in Russia (Ch. 4.1 Art. 2 of the Federal Law of December 29, 2006 № 255-FL).

3

Tracking the validity of authorization documents

The date of expiry of authorization document, the VHI, or termination of the contract on providing paid medical services concluded between the employer and the healthcare organization are bases for suspension from work (Art. 327.5 of the LC RF). In such case, if a foreigner does not get the new documents within a month, an employer has a right to dismiss him/her (Art. 327.6 of the LC RF).

Work with foreigners without visas according the new regulations

Work permission migrants without visas is replaced with the licence (Federal Law of November 24, 2014 № 357-FL). In order to receive a licence, first one has to pay personal income tax (PIT) as a fixed advance payment (p. 4 of Art. 13.3 of the Law № 115-FL).

4

Licence instead of work permission

Foreigners without visas are required to get a licence for work (Sec. 1, Art. 13.3 of the Federal Law of July 25, 2002 № 115-FL, then - the Law № 115-FL). Within two months from the date of its receipt a foreigner must bring a copy of labor contract or of the civil law contract to the Department of the Russian FMS (n. 7, Art. 13.3 of the Law № 115-FL). Otherwise, a licence shall be canceled (p. 22, Art. 13.3 of the Law № 115-FL).

5

To obtain a patent, a foreigner has to pay personal income tax in advance

Foreigners should bring a document confirming payment of PIT to the Russian FMS to receive a licence, (p. 4 of Art. 13.3 of the Law № 115- FL). The fixed advance payment of PIT is 1200 rubles per month for the period of validation of the licence (Sec. 2, Art. 227.1 of the Tax Code). However, to calculate the amount of PIT, it is necessary to take into account the deflator coefficient for the calendar year. It is applied in all regions and in 2015 is set at $ 1,307 (Order Ministry of Economic Development of Russia on October 29, 2014 № 685). As well as the regional factor, which is set for a calendar year by a person (see the formula below). If a russian person has not set the local coefficient for the next calendar year, it is assumed equal to one (p. 3 of Art. 227.1 of the Tax Code).

The amount of the personal income tax on the payment of patent = fixed advance payment × deflator coefficient ×regional factor.

An employer has a right to subtract the sum that he holds from the earnings of foreigners of PIT they have paid (Sec. 2, Art. 226 of the Tax Code). One can do it only with a written application of a foreign worker, with the documents confirming the payment of a fixed advance payment, as well as with the notification from the tax office (n. 6, Art. 227.1 of the Tax Code).