Taxation of foreign workers. Foreign workers on staff: a cheat sheet for an accountant Personal income tax rate in the year of non-residents

Not all employers who employ foreign citizens under a work patent know that their company imposes double taxation on personal income.

Double taxation of personal income tax occurs due to the fact that the tax is paid twice:

• the first time – when the employer withholds 13% income tax from the employee’s salary,
• the second time - the payment is made by a foreign employee working under a patent when he makes a monthly advance payment of personal income tax on the patent.

Therefore, employers who employ foreign citizens can help their employees significantly reduce costs and help refund personal income tax to foreigners working under patents.

We will tell you more about the personal income tax refund process below.

How much can a foreign citizen receive a personal income tax refund for a patent?

However, the final amount of personal income tax compensation through the employer depends on the income of the foreign citizen.

It is important to remember that in different regions the amount of the advance payment for a patent is different, which means that personal income tax refunds to foreigners are made in different amounts.

Example: refund of personal income tax on a patent to a foreigner in the St. Petersburg region

• If the salary of a foreign worker in St. Petersburg is less than 23,100 rubles, the personal income tax refund to the foreign worker is due in the amount that the employer must pay. Those. with a salary of 20,000, personal income tax reimbursement to a foreign employee under a patent is made in the amount of 2,600 (13% * 20,000), since this is the amount the employer withholds when paying the employee’s income tax.
• If a foreigner’s salary is more than 23,100 rubles, 13% of personal income tax withheld by the employer is 3,003 rubles, and the foreigner pays 3,000 rubles monthly, which means that in this case, the return of personal income tax under a patent to a foreigner can be made for the full amount of the advance payment in the amount of 3,000 rub., since 13% personal income tax is greater than the amount of the advance payment (13% * 23100 = 3003 > 3000). And then only the part that is greater than the amount of the advance payment is withheld from the salary, in this case 3 rubles;

Example: refund of personal income tax on a patent to a foreigner in the Moscow region

• If the salary of a foreign worker in Moscow is less than 32,500 rubles, the return of personal income tax to a foreign worker working under a patent is based on the amount that the employer must pay. Those. with a salary of 25,000 rubles. Reimbursement of personal income tax on a patent to a foreigner is made in the amount of 3,250 rubles. (13%*25000), since this is the amount withheld by the employer when paying the employee’s income tax.
• If a foreigner’s salary in Moscow is more than 32,350 rubles, 13% of personal income tax withheld by the employer is 4,205.5 rubles, and the foreigner pays 4,200 rubles monthly, which means that in this case, the return of personal income tax under a patent to a foreigner can be made for the full amount of the advance payment payment in the amount of 4200 rubles, since 13% personal income tax is greater than the amount of the advance payment (13% * 32350 = 4205.5 > 4200). And then only the part that is greater than the amount of the advance payment is withheld from the salary, in this case 5.5 rubles.

How is personal income tax refunded to foreign citizens through an employer?

• Copies of payment receipts for a foreign citizen’s patent;
• Certificate 3-NDFL.

Important! It is necessary to submit a separate application and provide the necessary documents for each foreign worker separately.

After the employer sends an application for personal income tax refund to foreigners with all the necessary documents, it is necessary to receive a notification from the Federal Tax Service about the possibility of a tax refund to the foreigner.

The response should arrive within 10 business days.

Application for a personal income tax refund for a foreign employee

When hiring a foreign employee, the employer regulates legal relations with him. Such a regulator is either the Labor or Civil Code of the Russian Federation. The regulatory document is an agreement, which is concluded, depending on the situation, working conditions and tasks that the employee will face. Like any working citizen, a legally registered foreign worker is subject to taxes paid by the employer.

How is personal income tax calculated for a foreign worker on his income - features of calculating and paying personal income tax in Russia for foreign workers

The calculation of personal income tax for a foreign employee is made on the basis and relying on his labor status in the territory of the Russian Federation. Before applying, the employer must find out whether the candidate is a tax resident or not.

It's easy to do:

1. If a foreign citizen stays on the territory of the Russian Federation for more than six months, then he is considered a resident, and the personal income tax rate for him is 13%.
2. If a foreign citizen stays on the territory of the Russian Federation for less than six months, then the personal income tax rate for him is 30%.

It should be taken into account that during the course of work, the employee’s status may change - and, accordingly, the personal income tax rate also changes.

1. Let’s assume that at the time a foreign citizen is registered for work, he has been on the territory of the Russian Federation for four months, and after two months he continues to work. In this case, the first four months are kept at a rate of 30%, and the last two months are reduced to 13%.

The employer acts as a tax agent to the state, and responsibility for personal income tax deductions from the employee rests entirely with him.

Therefore, determining the period of stay of a foreign citizen on the territory of the Russian Federation should be given due attention. It is best to check the candidate's documents, which could accurately document the date of arrival. These could be tickets, stamps in your passport or a visa.

There are cases when personal income tax is withheld in excess, for example, due to incorrect calculation of the personal income tax rate when changing the status of a foreign worker. If such a surplus occurs, the tax agent (employer) compensates the foreign employee for the difference. The return procedure is described in detail in Art. 231 Tax Code of the Russian Federation.

Pension contributions and registration of SNILS for a foreign worker - which category of foreign workers require contributions to the Pension Fund and which do not?

Foreign citizens staying on the territory of our country, including for work purposes, are divided into the following statuses:

1. Temporarily staying– a citizen of another state who has a permit to work on the territory of the Russian Federation.
2. Temporary resident– a citizen of another state who has a temporary residence permit for a period of three years.
3. Permanent resident– a citizen of another state who has a residence permit.

SNILS – insurance number of the individual personal account. It is absolutely necessary for all categories foreign citizens from January 1, 2015. In the absence of this number, the Pension Fund of the Russian Federation will simply not accept the report from the employer - and this threatens with delays and fines.

SNILS for a foreign worker is issued if an employment contract is concluded with him. According to the new amendments to Article 7 of the Federal Law of December 15, 2001 No. 167-FZ, from January 1, 2015, every foreign citizen working under employment contract, and its validity period no longer matters.

Today the situation is somewhat different, and looks something like this:

Temporarily staying foreign citizen

If an employment contract has been concluded with a foreign employee for a period of at least six months, or he works under a civil contract, then pension contributions do not need to be withheld. If the employment contract is concluded for a period of more than six months, the obligation to pay such contributions arises.

Temporary resident foreign citizen

The employer is obligated to pay contributions both in the case of concluding a fixed-term or open-ended employment contract with a foreign citizen, and in the event that the employee works under a civil contract.

Permanently resident foreign citizen

Citizens of foreign states who have a residence permit in the Russian Federation are treated as citizens of the Russian Federation. They are subject to all the same rules and laws that apply to citizens of the Russian Federation.

Which category of foreign workers need to take out a compulsory health insurance policy?

Medical insurance in the Russian Federation is also a separate issue for employers who attract foreign employees to work at their enterprises.

Who needs it, and who can do without it?

1. Temporarily and permanently residing citizens of foreign countries are required to have a compulsory medical insurance policy.
2. Citizens of foreign countries temporarily staying on the territory of the Russian Federation are not subject to compulsory insurance.

How are sick leave payments made and calculated for a foreign worker?

According to the new Federal Law, payments for sick leave are made by the social insurance fund on the basis of a report submitted by the employer. The payment is calculated based on the employee’s average daily income for the last two years. That is, if an employee was sick in 2016, then the years 2015 and 2014 will be indicated in the report to the Social Insurance Fund.

In order to calculate the amount of the payment, you need to sum up the official income for the last two years and divide it by 730. This will give you the average daily income. It will be the amount of compensation for the certificate of incapacity for work (sick leave).

It is important to remember that if an employee quits and does not find a new job within 30 calendar days, the right to compensation remains in full.

Question

Good afternoon. I have the next question. The employee was hired in September 2016 - NON-resident, because he came to Russia and was there for less than 183 days. In March 2017, his stay in the Russian Federation becomes more than 183 days, and accordingly, his tax status changes. Can I independently recalculate his personal income tax from January 2017? And how can he repay this debt? Is it possible to recalculate and receive a personal income tax refund at a rate of 30% for 2016? Thanks in advance for your answer!

Answer

The regulatory authorities explain that starting from the month in which the number of days of the employee’s stay in the Russian Federation reached 183 in the current tax period, the tax agent should be guided by the provisions of clause 3 of Art. 226 Tax Code of the Russian Federation. That is, the organization will calculate tax at a rate of 13% on an accrual basis from the beginning of the year with offset of previously withheld personal income tax at a rate of 30% (see, for example, Letters of the Ministry of Finance of Russia dated October 3, 2013 N 03-04-05/41061, dated November 15, 2012 N 03-04-05/6-1301, dated 04/16/2012 N 03-04-06/6-113, dated 02/10/2012 N 03-04-06/6-30, dated 01/18/2012 N 03-04- 06/6-7, dated 10/07/2011 N 03-04-05/3-716, Federal Tax Service of Russia dated 09/16/2013 N BS-2-11/615@, dated 09/21/2011 N ED-4-3/15413@ , dated 09/05/2011 N ED-2-3/738@, Federal Tax Service of Russia for Moscow dated 08/13/2012 N 20-14/073718@).

That is, you can offset tax amounts for January and February.

According to paragraph 2 of Art. 207 of the Tax Code of the Russian Federation, tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. The rest are considered tax non-residents.

Personal income tax is withheld from the income of residents at a rate of 13%, and from the income of non-resident employees - at a rate of 30% (clauses 1, 3 of Article 224 of the Tax Code of the Russian Federation).

The company does not recalculate previously calculated tax if an employee acquires resident status.

From the month when the status changes, the company will withhold tax on the income of such an employee at a rate of 13% (clauses 1 and 3 of Article 224 of the Tax Code of the Russian Federation). At the same time, the Ministry of Finance of Russia in Letter dated October 28, 2011 N 03-04-06/6-293 drew attention to the fact that there is no need to recalculate previously withheld tax. This is done by the inspectorate at the end of the tax period. That is, at the end of the year (clause 1.1 of Article 231 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia dated May 16, 2011 N 03-04-05/6-353).

It turns out that starting from the month when the employee received tax resident status, the company begins to withhold tax on his income at a rate of 13%. And amounts excessively withheld at a higher rate are counted when determining the personal income tax base.

It is important to remember that the overpayment can be offset only within the current tax period (Letter of the Ministry of Finance of Russia dated October 3, 2013 N 03-04-05/41061). If at the end of the year the company has not offset the entire overpayment of personal income tax, the individual returns the remaining amount of withheld tax to the inspectorate at the place of registration (clause 1.1 of Article 231 of the Tax Code of the Russian Federation). The department made similar conclusions earlier (Letters of the Ministry of Finance of Russia dated October 3, 2013 N 03-04-05/41061, dated November 15, 2012 N 03-04-05/6-1301 and dated April 16, 2012 N 03-04-06/6 -113, Federal Tax Service of Russia dated 09/16/2013 N BS-2-11/615@, dated 09/21/2011 N ED-4-3/15413@ and dated 09/05/2011 N ED-2-3/738@, Federal Tax Service of Russia for Moscow dated 08/15/2012 N 20-14/074684@ and dated 08/13/2012 N 20-14/073718@).

The return of personal income tax to a foreign worker in connection with his acquired status of a tax resident of the Russian Federation is carried out in accordance with clause 1.1 art. 231Tax Code of the Russian Federation, where it is stated that the refund of the tax amount to the taxpayer in connection with the recalculation at the end of the tax period in accordance with his acquired status of tax resident of the Russian Federation is made by the tax authority with which he was registered at the place of residence (place of stay), when the taxpayer submits a tax return at the end of the specified tax period, as well as documents confirming the status of a tax resident of the Russian Federation in this tax period, in the manner established by Art. 78 Tax Code of the Russian Federation.

Since the tax period is a calendar year (Article 216 of the Tax Code of the Russian Federation), the final status of the taxpayer in this tax period (2016) is established on December 31, 2016.

Since at the end of 2016 the status of a foreign worker is a tax non-resident of the Russian Federation, a personal income tax refund for 2016 due to a change in his status to a tax resident in 2017 is not due.

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Article 224 of the Tax Code of Russia provides for a 30% tax rate for all citizens of other countries receiving income in the territory of the Russian Federation. In this case, the current place of registration of the foreigner does not matter. In 2016, personal income tax for non-residents is deducted according to the previous procedures, according to which all foreign workers are divided into several categories with different tax rates.

Persons for whom the tax rate is set at less than 30% include:

1. Participants of Russian companies that receive income from local companies as dividends. An individual who is not recognized as a resident, but belongs to this category, has a tax rate of 15%.
2. Personal income tax for foreign citizens on a patent in 2016 is 13%, as for all residents of the country.
3. If a foreign worker has the appropriate level of qualifications and works in his specialty, he is obliged to pay no more than 13% of his income to the treasury.
4. Compatriots who previously worked abroad and at the time of paying the tax are citizens of another country, but participate in the state program for resettlement in the Russian Federation.
5. Populations with refugee status or when granted temporary asylum are required to pay at least 13% of personal income tax if they have sources of income. The regulation remains the same even if you are not a citizen of any state.
6. Personal income tax for foreigners in 2016 in the amount of 13% applies to crew members of all ships belonging to Russian ports, as well as ships of any purpose if the ship is moving under the flag of the Russian Federation.
7. The bill from the beginning of 2015 introduced a change according to which citizens of EU member countries located in the Russian Federation and receiving income in Russia pay a tax of 13%.

All details of taxation of non-residents under personal income tax 2016 can be clarified in articles 224 and 227 of the Tax Code of the Russian Federation. Like citizens of the country, visitors are allowed to own real estate on the territory of the state. However, when selling property (apartment, garage, land), the foreign counterparty is obliged to pay tax in the prescribed amount.

How to pay personal income tax on real estate from foreigners in 2016?

For residents of Russia, current legislation establishes certain periods of minimum ownership of property: if a house, apartment, land, dacha or other property was purchased before the beginning of 2016, then to sell the property it is enough to be its owner for three years. If the condominium property was received by the owner in 2016, the maintenance period increases to 5 years with rare exceptions.

Unlike the local population, foreigners pay income tax on the sale of housing in any case and regardless of the length of time they have been the owner of the property. The whole subtlety of the taxation procedure in this case lies in the recognition or non-recognition of the owner as a resident.

1. Those who stayed in the Russian Federation for 183 calendar days without traveling abroad are entitled to a tax benefit. In this case, the period of possession of the object of sale must exceed the minimum established.
2. Otherwise, the rate level is 30%.

In general, personal income tax for foreign workers and homeowners did not undergo significant changes in 2016. The declaration is submitted in the same form, the deadlines for submission remain the same.

Tax resident of the Russian Federation is a person who is under the tax jurisdiction of the Russian Federation. Understanding whether a person is a tax resident of the Russian Federation or not is necessary for the correct calculation and withholding of income tax (NDFL). Residents of Russia pay income tax in the amount of 13% (except for exceptions, see clause 2 of Article 224 of the Tax Code of the Russian Federation), and non-residents - in the amount of 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation) and, unlike residents, they cannot apply for personal income tax deductions.

Since 2015, the tax for certain categories of non-residents of the Russian Federation has been reduced. Thus, employers must now pay higher insurance premiums by taxing the earnings of foreigners temporarily staying in the Russian Federation under a visa-free regime.

To the general rules taxation of non-residents of the Russian Federation, it is also necessary to take into account the rules contained in the international treaties of the Russian Federation.

Non-residents in the tax legislation of the Russian Federation.

In Article 207 of the Tax Code of the Russian Federation, the criterion for determining a tax resident is the time an individual stays on the territory of the Russian Federation - from 183 calendar days for 12 consecutive months. Moreover, in paragraphs. 2.1 and 3, Article 207 of the Tax Code of the Russian Federation also describes the reasons for traveling abroad, which are not taken into account when calculating the period:

• for a period of no more than 6 months for treatment or training;
• to offshore hydrocarbon deposits;
• foreign business trips of military personnel, employees of state authorities and local governments.

Residents of the Russian Federation are also individuals who stayed in the territory of the Republic of Crimea from March 18 to December 31, 2014. At the same time, short-term (up to 6 months) departures from the Russian Federation do not interrupt the billing period.

The remaining individuals, when receiving income from sources in Russia, are recognized as non-resident individuals.

Tax rates for individuals non-residents of the Russian Federation.

Income of individuals who are not residents of Russia, including those for which, in accordance with clause 2 of Article 224 of the Tax Code of the Russian Federation, a rate of 35% is used for residents, are subject to taxation at a rate of 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation). The same paragraph applies a lower rate of 13% for certain types of income or the circumstances of their receipt:

1. from employment of foreign citizens who work under a patent;
2. from the labor activity of foreigners, subject to the conditions for recognizing them as highly qualified specialists;
3. from the performance of labor activities by participants (members of their families) of the State program;
4. from the performance of labor duties by crew members of ships that sail under the Russian flag;
5. from carrying out labor activities by persons who are recognized as refugees or who have received political asylum.

A tax rate of 15% is used on dividends from equity participation in Russian organizations.

In addition, from 01/01/2015, citizens of Armenia, Belarus and Kazakhstan pay personal income tax in the amount of 13% on the income they receive under rental agreements, regardless of the length of their stay in the Russian Federation.

Personal income tax on income of a non-resident of the Russian Federation received under a rental agreement.

In accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation, remuneration for the performance of labor duties is considered received by the employee, including non-resident individual, on the last day of the reporting month, and upon termination of the employment contract - on the last working day. On this date, the tax agent calculates the number of days of the non-resident’s stay in the Russian Federation. Tax calculation in case of violation of the 183-day rule is carried out separately for each payment without using the standard tax deduction at a rate of 30%.

If the period of stay of an individual on the territory of the Russian Federation is confirmed to be 183 days, then the employee is considered a resident. Personal income tax is calculated on an accrual basis from the beginning of the year (tax period) at a tax rate of 13%, taking into account the tax withheld in previous months at a rate of 30%.

After the end of the tax period, the recalculation and return of personal income tax is carried out by the Federal Tax Service when the 3-personal income tax declaration and documents confirming the status of tax resident are submitted to the tax office at the place of registration of the payer.

Peculiarities of taxation of non-residents of the Russian Federation.

In accordance with Article 207 of the Tax Code of the Russian Federation, residents of the Russian Federation and individuals non-residents of the Russian Federation are accepted as personal income tax payers. Thus, all the rights and obligations that are provided for by the Tax Code of the Russian Federation for taxpayers also apply to non-residents, taking into account the features specified in Chapter 23 of the Tax Code of the Russian Federation and interstate agreements of the Russian Federation.

Moreover, taxation takes place taking into account the intergovernmental agreement on the elimination of double taxation that exists between the Russian Federation and the state in which the individual is a resident.

The rules for the refund of overpaid tax are specified in Article 232 of the Tax Code of the Russian Federation. To do this, an individual must attach the following documents:

• proof that the person is a resident of a country with which the Russian Federation has an agreement on the elimination of double taxation;
• a certificate of accrued income for which the taxpayer wants to be exempt from paying tax;
• confirmation of payment of tax on this amount in the resident country.

Documents must be submitted within a year after the end of the tax period for which the payer wants to receive a refund of overpaid tax.

Insurance premiums from non-residents of the Russian Federation.

Unlike the tax legislation, the legislation on insurance premiums does not separate individuals for residents and non-residents countries. Some points are relevant to foreign citizens who work in the Russian Federation.

Since the beginning of 2015, the base for calculating insurance premiums has taken into account the earnings of foreign citizens who are staying in Russia temporarily, except for citizens who are highly qualified specialists. For this category of persons, a reduced rate of insurance contributions to the Social Insurance Fund has been established, equal to 1.8%.