On January 1, 2012 the Federal Law as of December 3, 2011 N 379-FZ on "Changes to the specific acts of legislation of the Russian Federation, related to establishment of insurance contribution rates to state non-budgetary funds" came into force. According to the Law the organizations are now obliged to contribute pension insurance for the additional categories of foreign citizens. The Law also determines insurance contribution rates for the specific categories of foreign citizens.
To the existing categories of foreign citizens, for whom organizations are obliged to contribute pension insurance, particularly for those, who:
- Temporarily reside in Russia (if one has temporary residence permit);
- Permanently reside in Russia (if one has permanent residence permit).
the following category was added:
- foreign citizens or persons without citizenship (except Highly Qualified Specialist), who temporarily stay on the territory of Russia (from visa or visa free countries, who do not have temporary residence permit or permanent residence permit) and have concluded the labor agreement for the unlimited period of time or fixed-term labor agreement for the period of not more than 6 months.
Insurance contribution rates have also been changed for all the above categories of foreign citizens.
Insurance contribution rates for those foreign citizens or persons without citizenship, who permanently reside in Russia, are equal to the rates, established for insurance and accumulation pension payment for Russian citizens depending on their year of birth.
Insurance contribution rates for those foreign citizens or persons without citizenship (except Highly Qualified Specialist), who temporarily reside in Russia or temporarily stay in Russia and have concluded the labor agreement for the unlimited period of time or fixed-term labor agreement for the period of not more than 6 months, are equal to the rates, established for insurance pension payment for Russian citizens regardless of their year of birth.
Insurance contribution rates and full version of the Law are available here.
For detailed information on obligatory pension insurance for foreign citizens in Russia please, contact Confidence Group consultants +7 495 748 7762
