The overview of the contributions to state funds of Russia by foreign citizens on 2019
Dear friends!
Confidence Group is pleased to offer you the overview of the contributions to Federal Compulsory Medical Insurance Fund, Social Insurance Fund, Pension Fund of Russia concerning foreign citizens who work on the territory of Russia (as on 01 January 2019).
Legal status of a citizen | Personal income tax | Medical security | Social insurance | Insurance for injuries | Retirement contributions | Right to receive retirement payments | |
Russian citizens | Labor activity income -13% | Rate to Federal Compulsory Medical Insurance Fund:5,1% | Rate to Social Insurance Fund: 2,9 % Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | Regardless the year of birth:
| Yes | |
Foreign citizens from visa-free countries
| foreign citizens temporarily staying in Russia | Labor activity income -13% | Rate to Federal Compulsory Medical Insurance Fund: 0% | Rate to Social Insurance Fund: 1,8 % Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | Regardless the year of birth:
| No |
foreign citizens temporarily living in Russia | Rate to Federal Compulsory Medical Insurance Fund: 5,1% | Rate to Social Insurance Fund: 2,9 % Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | Regardless the year of birth:
| No | ||
foreign citizens permanently living in Russia | Rate to Federal Compulsory Medical Insurance Fund: 5,1% | Rate to Social Insurance Fund: 2,9 % Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | Regardless the year of birth:
| Yes | ||
Foreign citizens from visa countries | foreign citizens temporarily staying in Russia | Labor activity income: 30% - non-resident; 13% - resident | Rate to Federal Compulsory Medical Insurance Fund: 0% | Rate to Social Insurance Fund: 1,8 % Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | Regardless the year of birth:
| No |
foreign citizens temporarily living in Russia | Rate to Federal Compulsory Medical Insurance Fund: 5,1% | Rate to Social Insurance Fund: 2,9 % Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | Regardless the year of birth:
| No | ||
foreign citizens permanently living in Russia | Rate to Federal Compulsory Medical Insurance Fund: 5,1% | Rate to Social Insurance Fund: 2,9 % Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | Regardless the year of birth:
| Yes | ||
HQS | foreign citizens temporarily staying in Russia | Labor activity income -13% | Rate to Federal Compulsory Medical Insurance Fund: 0% | Rate to Social Insurance Fund: 0% Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | 0%
| No |
- | - | - | - | - | - | ||
foreign citizens permanently living in Russia | Rate to Federal Compulsory Medical Insurance Fund: 0% | Rate to Social Insurance Fund: 2,9 %Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | Regardless the year of birth:
| Yes | ||
Citizens of the Eurasian Economic Union (Russia, Belarus, Kazakhstan, Armenia, Kyrgyzstan) | Labor activity income -13% | Rate to Federal Compulsory Medical Insurance Fund: 5,1% | Rate to Social Insurance Fund: 2,9 % Limiting base value in 2019 - 865 000 RUR | Contribution rate: 0,2% - 8,5% depending on degree of risk of the work. Paid for in the presence of an employment contract; a civil contract, which stipulates the payment of such contributions. | The Treaty on the Eurasian Economic Union: Retirement insurance is regulated by the legislation of state where the foreign citizen permanently lives of by the separate international agreement. Now such international agreement is not adopted. However, according to the Decision of the Council of European economic commission (November 12, 2014) the Conception of international agreement on cooperation in the field of retirement insurance. The Conception supposes that retirement insurance of citizens of states-members should be carried out on the same terms and on the same order that exist for the citizens of state of employment (it concerns insurance payments as well as acquisition and reservation of pension rights. | ||
For additional information please contact consultants of Confidence Group.
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