Contributions to FFOMS, FSS, PF related to foreign citizens working in the Russia for 2021
Confidence Group propose you to get acquainted with overview of contributions to the FFOMS, FSS, PF related to foreign citizens working in Russia (valid as of March 30, 2022).
Citizen status | personal income tax | Medical support | Social insurance | Injury insurance premiums | Pension contributions | Right to receive a pension |
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Foreign citizens entering the Russian Federation in a manner that does not require a visa | temporarily staying | Income from employment - 13% | Tariff in FFOMS: 0% | Tariff in the FSS of the Russian Federation: 1.8% The maximum value of the base for calculating insurance premiums for 2022 is 1,032,000 rubles | + | 1. 22% within the established limit of the base (for 2022 - 1,565,000 rubles) 2. 10% above the established base limit | + | +2 |
temporary residents | Tariff in FFOMS: 5.1% | Tariff in the FSS of the Russian Federation: 2.9% The maximum value of the base for calculating insurance premiums for 2022 is 1,032,000 rubles | Contribution rate: from 0.2% to 8.5%, depending on the degree of risk of the work performed. If there is an employment contract, these payments are mandatory. The 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 their risk class | Regardless of year of birth: 1. 22% within the established limit of the base (for 2022 - 1,565,000 rubles) 2. 10% above the established base limit | Not | + | ||
permanent residents | Tariff in FFOMS: 5.1% | Tariff in the FSS of the Russian Federation: 2.9% The maximum value of the base for calculating insurance premiums for 2022 is 1,032,000 rubles | Contribution rate: from 0.2% to 8.5%, depending on the degree of risk of the work performed. If there is an employment contract, these payments are mandatory. The 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 their risk class | Regardless of year of birth: 1. 22% within the established limit of the base (for 2022 - 1,565,000 rubles) 2. 10% above the established base limit | Yes | - | ||
Foreign citizens entering in a manner requiring a visa | temporarily staying | Income from labor activity: 30% - non-residents 13% - residents | Tariff in FFOMS: 0% | Tariff in the FSS of the Russian Federation: 1.8% The maximum value of the base for calculating insurance premiums for 2022 is 1,032,000 rubles | + | Regardless of year of birth: 1. 22% within the established limit of the base (for 2022 - 1,565,000 rubles) 2. 10% over the established limit value of the base | + | +2 |
temporary residents | Tariff in FFOMS: 5.1% | Tariff in the FSS of the Russian Federation: 2.9% The maximum value of the base for calculating insurance premiums for 2022 is 1,032,000 rubles | Contribution rate: from 0.2% to 8.5%, depending on the degree of risk of the work performed. If there is an employment contract, these payments are mandatory. The 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 their risk class | Regardless of year of birth: 1. 22% within the established limit of the base (for 2022 - 1,565,000 rubles) 2. 10% above the established base limit | Not | + | ||
permanent residents | Tariff in FFOMS: 5.1% | Tariff in the FSS of the Russian Federation: 2.9% The maximum value of the base for calculating insurance premiums for 2022 is 1,032,000 rubles | Contribution rate: from 0.2% to 8.5%, depending on the degree of risk of the work performed. If there is an employment contract, these payments are mandatory. The 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 their risk class. | Regardless of year of birth: 1. 22% within the established limit of the base (for 2022 - 1,565,000 rubles) base limit | Yes | - | ||
VKS | temporarily staying | Income from employment - 13% | Tariff in FFOMS: 0% | Tariff in the FSS RF: 0% The maximum value of the base for calculating insurance premiums for 2022 is 1,032,000 rubles | + | 0% | + | +2 |
permanent residents | Tariff in FFOMS: 0% | Tariff in the FSS of the Russian Federation: 2.9% The maximum value of the base for calculating insurance premiums for 2022 is 1,032,000 rubles | Contribution rate: from 0.2% to 8.5%, depending on the degree of risk of the work performed. If there is an employment contract, these payments are mandatory. The 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 their risk class | Regardless of year of birth: 1. 22% within the established limit of the base (for 2022 - 1,565,000 rubles) 2. 10% above the established base limit | Yes | - | ||
Citizens of the EAEU (Belarus, Kazakhstan, Armenia, Kyrgyzstan) | Income from employment - 13% | Tariff in FFOMS: 5.1% | Tariff in the FSS of the Russian Federation: 2.9% The maximum value of the base for calculating insurance premiums for 2022 is 1,032,000 rubles | Contribution rate: from 0.2% to 8.5%, depending on the degree of risk of the work performed. If there is an employment contract, these payments are mandatory. The 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 their risk class | - | According to the Agreement on pension provision for workers of the EAEU Member States of December 20, 2019 (entered into force on November 20, 2020), the formation of pension rights of workers is carried out at the expense of pension contributions on 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 appointment and payment of pensions to workers (family members) is carried out on the same conditions as for citizens of the state of employment. A worker (family member) has the right to apply for the appointment and payment of a 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 an application and other documents for the purposes of pension provision to the competent authority of one Member State shall be considered the date of their submission to the competent authority of another Member State. A worker (family member) cannot be denied the appointment and payment of a pension on the basis of residence in the territory of another Member State. | -2 | |
* Tariffs of insurance premiums for OPS, OSS, MHI can be reduced for insurers recognized as small or medium-sized businesses. The algorithm for calculating insurance premiums for SMEs for periods starting from April 1, 2020 was brought up by letter of the Federal Tax Service of Russia dated April 29, 2020 N BS-4 -11/7300@.
**It should be noted that the right to receive all types of benefits for compulsory social insurance in case of temporary disability and in connection with motherhood (temporary disability benefit, pregnancy and childbirth benefit, lump sum allowance for women registered with medical organizations in the early stages pregnancy, a one-time allowance for the birth of a child, a monthly allowance for child care, a social allowance for burial) are available only to foreign citizens permanently or temporarily residing in the Russian Federation, as well as citizens of the countries of the Eurasian Economic Union temporarily residing in the Russian Federation (hereinafter referred to as the EAEU) , without any restrictions.
At the same time, part 4.1 of Article 2 of Law No. 255-FZ establishes that foreign citizens temporarily staying (with the exception of citizens of the EAEU countries) in the territory of the Russian Federation are entitled to receive only temporary disability benefits and subject to employers paying insurance premiums for them in The Social Insurance Fund of the Russian Federation for a period of at least six months preceding the month of the onset of temporary disability.
For more information, contact the consultants of the Confidence Group Company.
