For foreign workers Russia has special tax rates. In practice, accountants have difficulties determining the status of a foreign worker, personal income tax calculation and collecting the correct documents.

How to determine taxpayer status

To determine taxpayer status, it is necessary to establish the length of time the employee spent in Russia. To do this, request documents that record the date he crossed the border or confirm the period during which he stayed in Russia. A tax resident is considered to be an employee who, within 12 consecutive months, is actually in Russia for 183 calendar days or more.

The period of stay in the country should be counted starting from the day of the employee’s arrival (entry) into Russia. Also include the days of departure and return in the number of days of stay in the country. This calculation procedure is confirmed by regulatory agencies (letters of the Ministry of Finance of Russia dated October 7, 2010 No. 03-04-06/6-245, Federal Tax Service of Russia dated April 24, 2015 No. OA-3-17/1702).

Since the tax status of an employee may change during the year, it is necessary to control the actual duration of his stay in Russia as of the date of receipt of income (Article 223 of the Tax Code of the Russian Federation). If within calendar year(for example, for January-July) the duration of an employee’s stay in Russia reaches 183 days, then until the end of the year his tax status will not change.

Please note that the employee’s stay in Russia is not interrupted by periods of his travel abroad:

• for short-term (less than six months) treatment or training;
• to perform labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields.

What documents does an accountant need to check?

The list of documents by which it is possible to determine how many days an employee was in Russia is not defined by law. Therefore, these can be any documents confirming the fact that the employee is in the country. Thus, the dates of entry into and exit from Russia can be determined by the marks of the Russian border service:

• in the passport;
• in a diplomatic passport;
• in the service passport;
• in the seafarer’s passport (seafarer’s identity card);
• in the migration card;
• V travel document refugee, etc.

Marks made on documents border services foreign states (including member states Customs Union), when determining tax status do not need to be taken into account: they cannot confirm the duration of stay on the territory of Russia (letter of the Ministry of Finance of Russia dated April 26, 2012 No. 03-04-05/6-557).

For example, if an employee gets a job, but there is no stamp in the passport, then other documents may be accepted as proof of stay in Russia. For example, hotel receipts, documents with a registration mark at the place of residence. For working employees, proof of stay in Russia can be time sheets or certificates from the place of work issued on the basis of these timesheets (letter of the Ministry of Finance of Russia dated June 27, 2012 No. 03-04-05/6-782, Federal Tax Service of Russia dated September 6 2016 No. OA-3-17/4086).

In addition, financiers and tax specialists have come to different opinions regarding registration marks at the place of residence. Thus, inspectors believe that documents with registration marks at the place of residence (place of stay) can be accepted and counted as time spent on the territory of Russia (letter of the Federal Tax Service of Russia dated September 6, 2016 No. OA-3-17/4086), and financiers came to another conclusion is that documents with a registration mark themselves cannot confirm how long the employee was in Russia (letter from the Ministry of Finance of Russia dated June 27, 2012 No. 03-04-05/6-782). To avoid disagreements with the inspectors, additionally ask the employee for other documents that can confirm the time of his stay in Russia.

If for some reason an employee does not provide documents confirming the period of his stay in Russia, then tax can be withheld from his income at the rates established for non-residents.

Question from an accountant: “Due to the expiration of his residence permit in Russia, he quits his job and leaves the country. IN next year he re-enters Russia and gets a job. Is the 12 month period interrupted to determine a foreigner's tax status? » .

Answer: No, it is not interrupted. The legislation establishes a uniform procedure for determining the tax status of personal income tax payers. Using a 12-month period to determine tax status personal income tax payer Necessarily. This rule applies regardless of the presence (termination, re-imprisonment) employment contract with an employee or on the reasons why the employee left the territory of Russia.

Question from an accountant: “When determining the status of an employee (resident or non-resident), is it necessary to take into account the days he is on business trips and vacations abroad? » .

Answer: No, it is not necessary. When traveling abroad for official (personal) reasons, an employee leaves the territory of Russia. And when determining the status tax resident Only the days of actual stay in Russia need to be taken into account.

A practical situation: how to determine the tax status of an employee who was sent on a business trip abroad. For example, the work of Latvian citizen A.S. Pavlova is associated with business trips. Over the course of a year (365 days), he was sent on business trips abroad three times for periods of 100, 20 and 40 days (excluding the day of departure from Russia and return to Russia). The total duration of official business trips abroad was 160 days. In addition, the employee went on vacation abroad for 24 days (excluding the day of departure from Russia and return to Russia). IN total over the past 12 months, Kondratiev spent abroad - 184 days (160 days + 24 days), in Russia - 181 days (365 days - 184 days), that is, less than 183 days. Such an employee cannot be recognized as a tax resident of Russia. Therefore in reporting year

Personal income tax must be withheld from his income at a rate of 30 percent.

What personal income tax rates apply to foreign citizens

The tax rate depends on whether the foreign worker is a tax resident of the Russian Federation or not. The basic tax rate for income received by tax residents of the Russian Federation from sources in the territory of the Russian Federation and beyond its borders is 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation). The same rate also applies to income received by some non-residents (clause 3 of Article 224 of the Tax Code of the Russian Federation). What rates should be applied to foreign citizens are shown in the table: The exception is cases provided for by international treaties on the avoidance double taxation

(Article 7 of the Tax Code of the Russian Federation). For example, on income from the use of copyrights received by citizens of Ukraine, withhold personal income tax at a rate of 10 percent (Article 12 of the Agreement between the Government of the Russian Federation and the Government of Ukraine of February 8, 1995). In this case, the recipient of the income must submit documents confirming his permanent residence in Ukraine (tax resident status) (letter of the Federal Tax Service of Russia dated April 17, 2006 No. 04-1-04/215). standard tax deductions apply only to the income of tax residents. That is, if the employee is not a tax resident, then he is not entitled to these deductions.

Personal income tax for foreigners working under patents

Employers can hire visa-free foreigners who have reached the age of 18 years, if they have a patent (clause 1 of article 13.3 Federal Law dated July 25, 2002 No. 115-FZ). To obtain a patent and work under it, a foreigner must make monthly fixed advance payments for personal income tax for 12 months (Clause 2 of Article 227.1 of the Tax Code of the Russian Federation). The validity period of a patent is considered extended for the period for which personal income tax is paid in the form of a fixed advance payment. In this case, contact territorial bodies FMS is not required. Otherwise, the patent expires from the next date in which personal income tax is paid in the form of a fixed advance payment.

The amount of fixed advance payments is 1,200 rubles per month (clause 2 of article 227.1 of the Tax Code of the Russian Federation). The amount of payments is subject to indexation by the deflator coefficient established for the next fiscal year. For 2017, the deflator coefficient is set at 1.623 (order of the Ministry of Economic Development of Russia dated November 3, 2016 No. 698), so in 2017 use advance payment in the amount of 1947.6 rubles. (RUB 1,200 x 1,623).

In practice, there are cases when the payment of personal income tax in the form of advance payments to obtain (renew) a patent is made in different tax periods; in such cases, use deflator coefficients established on the date of payment (letter of the Ministry of Finance of the Russian Federation dated February 2, 2016 No. 03- 04-06/4981).

For example, in 2016, a foreign citizen made advance payments for personal income tax using the deflator coefficient established for 2016; the patent expires in 2017. In this case, there is no need to recalculate the amount of advance payments for personal income tax taking into account the deflator coefficient established for 2017.

To offset personal income tax advances, the employee must write an application. There is no approved or recommended form for such a statement. The employee writes it in free form. The employee attaches a copy of the document confirming the advance payment of personal income tax to the application. Until the employee submits an application, the accountant cannot offset the advance payment for personal income tax; the advance payment cannot be paid. Approximate sample statements are given below.

To offset the advance against personal income tax, you need to have not only an application from the employee. The organization must receive a special notification from its tax office. To do this you need to send to tax office statement. The recommended application form is given in Appendix No. 1 to the letter of the Federal Tax Service of Russia dated February 19, 2015 No. BS-4-11/2622. In the application, the employer may indicate one employee or attach a list of employees to the application. Such an application can be submitted once during the tax period, that is, throughout the year. The inspectorate is obliged to issue a notification to the company within a period not exceeding 10 working days from the date of receipt of the application from it (paragraph 4, paragraph 6, article 227.1 and paragraph 6, article 6.1 of the Tax Code of the Russian Federation).

Please note that if on the last day of the month for which the employee is paid income, the company has not received a notification from the tax office, withhold and transfer the entire amount of personal income tax from the employee’s earnings.

Personal income tax on the income of citizens of the Eurasian Union

Members of the Eurasian Union should include workers from the following republics: Republic of Belarus, Republic of Kazakhstan, Republic of Armenia, Kyrgyz Republic(Treaty on the Eurasian Economic Union of May 29, 2014). Income received from work in Russian Federation, received by individuals who are tax residents of these republics, are taxed at tax rate 13 percent, starting from the first day of their work (Article 72 of the Treaty on the Eurasian Economic Union of May 29, 2014). Employment from these republics does not mean that these citizens are automatically recognized as tax residents of the Russian Federation. That is, the employee must be not just a citizen of a member state of the EAEU, but a tax resident of this member state (a person with permanent residence), in this case apply a rate of 13% (letter of the Ministry of Finance of Russia dated March 21, 2017 No. 03-04-05 /16283).

As for standard tax deductions, citizens of treaty member states will be able to receive them only after they become tax residents of the Russian Federation (Letter of the Ministry of Finance dated April 9, 2015 No. 03-04-06/20223).

Example. Citizen of the Republic of Kazakhstan A.S. Spirin arrived in Russia on March 1, 2017, and immediately got a job in the organization. His income starting from March 1, 2017 is taxed at a rate of 13%. However, he does not have the right to receive tax deductions, since he is not a tax resident of Russia. At A.S. Spirina has a child. From April 25 (provided that the employee does not travel outside of Russia) A.S. Spirin becomes a tax resident of the Russian Federation. Thus, starting in April, A.S. Spirin is entitled to receive standard tax deduction per child in the amount of 1.4 thousand rubles. monthly.

Controversial situations from practice

How to recalculate personal income tax when an employee has received Russian resident status

Citizen of Abkhazia A.S. Zakharov works in budgetary institution"Elbrus". From January to March 2017 A.S. Zakharov was a non-resident of the Russian Federation. During this period, he received a salary of 100,000 rubles. The accountant withheld from this income and transferred it to personal income tax budget at a rate of 30 percent - 30,000 rubles. In April 2017 A.S. Zakharov received resident status. For April he received a salary of total amount 50,000 rubles, personal income tax at a rate of 13 percent - 6,500 rubles. The accountant offset the entire tax from the overpayment that arose after the recalculation. The balance of the overpayment is 23,500 rubles. (30,000 rub. - 6,500 rub.) A.S. Zakharov will return through the tax office by submitting a declaration in form 3-NDFL and documents confirming that he has received the status of a resident of the Russian Federation (letter of the Ministry of Finance of Russia dated October 3, 2013 No. 03-04-05/41061).

Do I need to inform the tax office about income paid to foreigners? Under the terms of an international treaty. Personal income tax was not withheld from payments.

Yes need. Moreover, the inspectorate must be informed separately about each payment. Having paid tax-free income to a foreigner, the organization must submit information about this to the tax office at its location. This must be done within 30 working days after payment of income. Standard sample There is no information for such information, so information can be submitted in any form. Or use form 2-NDFL as a template. In the certificate, be sure to indicate the passport details of the foreigner and attach it to it official confirmation tax resident status foreign country(if it exists). For example, Azeybarjan resident K.M. Sergeev received income from the organization, which, in accordance with international treaty are not subject to personal income tax in Russia. The income payment dates are February 29 and March 31, 2016. The organization must submit information on paid income to the tax office no later than April 13 and May 17, 2016, respectively (clauses 7-8 of Article 232 of the Tax Code of the Russian Federation).

At what rate should personal income tax be withheld from vacation pay paid to a foreign highly qualified specialist? The employee is not a tax resident.

Personal income tax will be withheld at a rate of 13 percent. All income of highly qualified specialists from labor activity are subject to personal income tax at a rate of 13 percent. Moreover, regardless of their tax status (resident or non-resident). Income related to work activity is not only wages, but also other payments stipulated by the employment contract. Thus, although vacation pay is not remuneration for work, it is directly related to the performance labor responsibilities. Therefore, personal income tax on vacation pay must be withheld at a rate of 13 percent, regardless of the tax status of a highly qualified specialist. Apply the same rate when calculating personal income tax on compensation for unused vacation, which you pay to a highly qualified specialist upon dismissal. letters of the Ministry of Finance of Russia dated May 23, 2016 No. 03-04-06/29406, No. 03-04-06/29401).

Previously, the position of financiers was different. Vacation pay does not count as income from employment. This means that personal income tax on this income must be withheld at a rate of 30 percent. However, with the release of new letters, the previous explanations are no longer relevant. (Letter of the Ministry of Finance of Russia dated July 4, 2014 No. 03-04-06/32423, dated June 8, 2012 No. 03-04-06/6-158).

At what rate to withhold personal income tax from royalties for non-residents - foreign citizens who are highly qualified specialists. There is no agreement on the avoidance of double taxation between Russia and the specialist’s country of residence.

Personal income tax will be withheld at a rate of 30 percent. By general rule payments to foreign citizens who are recognized as highly qualified specialists are subject to personal income tax at a rate of 13 percent, regardless of their tax status. A rate of 13 percent is applied to income that an employee receives from work on the basis of an employment contract. The agreement on the transfer of copyright is a civil law agreement for the transfer property rights(Articles 1226, 1234, 1235, 1285, 1286, 1288 of the Civil Code of the Russian Federation). It does not apply to either an employment contract or a civil contract for the performance of work (rendering services). Therefore, withhold personal income tax from the royalties of such non-resident citizens at a rate of 30 percent (letter of the Ministry of Finance of Russia dated June 29, 2011 No. 03-04-06/6-154).

Let us recall that individuals who were on the territory of the Russian Federation for less than 183 calendar days within 12 consecutive months, for the purposes personal income tax payment are recognized as non-residents of the Russian Federation (clause 2 of Article 207 of the Tax Code of the Russian Federation). a foreigner working under a patent; a foreigner is a highly qualified specialist; foreigner – resident of an EAEU member country; a non-resident who is a participant in the state program for the resettlement of compatriots living abroad to Russia; a foreigner is a refugee. When calculating personal income tax for foreign workers, keep in mind that non-residents (regardless of their availability) special status) deductions for personal income tax are not allowed (Letter of the Federal Tax Service of Russia dated October 30, 2014 No. BS-3-11/). In order not to make a mistake with the calculation of personal income tax when paying income to one or another individual, please contact our To a virtual assistant on personal income tax for tax agents. Order personal income tax calculations from foreign workers in 2017-2017

Refund of personal income tax to a foreigner on a patent in 2017

Having considered the issue, we came to the following conclusion: The tax agent has the opportunity to return excess withheld from the taxpayer and transferred to the budget personal income tax amounts when filing an application with the tax authority at the place of registration. You can contact the tax authority for a refund if the amount of personal income tax to be transferred by the tax agent to the budget (at the expense of which the refund is made) is not enough to refund the overly withheld tax to the taxpayer within 3 months from the date of receipt of the corresponding application from the taxpayer. In this case, the period for applying to the tax authority is not limited to a specific tax period, but is calculated from the date of filing the relevant application. tax agent employee. In this connection, the tax agent can return the personal income tax that was excessively withheld and transferred to the budget for 2015, with the exception of tax amounts for which the overpayment was caused by the recalculation at the end of the tax period in accordance with the tax resident status acquired by a foreign worker.

How to fill out form 6-NDFL for a foreigner on a patent

- on line 020. As a general rule, it indicates the total amount of salary (including personal income tax) received by all employees. That's why this indicator forms the amount of the foreign worker’s salary; - on line 040. This reflects the total amount of personal income tax calculated for the organization on income in the form of wages. This indicator includes the amount of personal income tax from the salary of a foreigner on a patent;

; foreigners if their countries are part of the Eurasian economic union(Article 73 of the Treaty on the EAEU dated May 29, 2014, which entered into force on January 1, 2015). Separately, it should be noted that non-residents are subject to the same principle as residents: income that is exempt from taxation for domestic taxpayers does not need to be subject to personal income tax. More information about this can be found in the letter of the Ministry of Finance of Russia dated October 29, 2012 No. 03-04-05/4-1226. For taxation of income of non-residents received from the sale of property, the period of ownership does not matter, and personal income tax is still charged.

Federal Tax Service: employers will be able to offset the cost of a foreigner’s patent when calculating personal income tax

Therefore, the total amount of personal income tax of a foreign worker, in accordance with subparagraph 1 of paragraph 1 of Article 227.1 of the Tax Code of the Russian Federation. should be calculated taking into account fixed advance payments already paid for the period of validity of the patent in a given tax period. To do this, the employer tax agent must reduce the accrued amount of personal income tax by the amount of fixed advance payments actually paid by the employee on the basis of his written application and documents confirming the payment of fixed advance payments, after receiving a Notification from the tax authority.

Foreign worker with - patent: we reduce personal income tax by - fixed advance payment

A foreign worker must independently pay advance payments for personal income tax for the issuance, renewal or renewal of a patent and clause 1 of Art. 45. clause 1 art. 227.1 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 04/02/2015 No. 03-05-05-03/18346. This responsibility cannot be transferred to the employer. As you know, since 2015, only those visa-free foreigners temporarily staying in the Russian Federation in the village can be legally hired.

Personal income tax on payments to a foreigner who has a patent

The tax agent can reduce the total amount of personal income tax on the income of foreign citizens by the amount of fixed advance tax payments paid by the foreign citizen for the period of validity of the patent in relation to the corresponding tax period. This procedure is established in paragraph 6 of Art. 227.1 Tax Code. If a foreign citizen works for several employers, he chooses one tax agent who will reduce the calculated amount of personal income tax during the tax period. The tax agent will reduce the calculated amount of personal income tax by the amount of fixed advance payments paid by the foreign employee if the following documents are available: - a notification from the tax office confirming the right to reduce the calculated amount of personal income tax by the amount of fixed advance payments paid. The tax agent calculates and pays personal income tax on all income of a foreign worker, the source of which he is, taking into account the reduction by the amount of fixed advance payments paid by the foreign worker (clause 2 of Article 226 of the Tax Code of the Russian Federation as amended, effective from January 1, 2015)

Migrant workers “on patent”: we analyze individual personal income tax situations

Let's say in mid-December 2015.

A migrant with a patent, which is valid from 12/08/2015 to 04/08/2016, was hired by a Moscow organization. Upon employment, in addition to the patent and other documents, the foreigner presented a receipt for payment of fixed advance payments for personal income tax in the amount of 16,000 rubles. (RUB 1,200 x 1,307 x 2,5504 x 4 months) pp. 2, 3 tbsp. 227.1 Tax Code of the Russian Federation; Order of the Ministry of Economic Development dated October 29, 2014 No. 685; Art.

Examples include the calculation of personal income tax on the income of a foreigner on a patent in 2017.

In 2017, the accountant of the agricultural organization should re-apply to the tax office for notification. Personal income tax in 2017 Sverdlovsk region must be reduced by 2860 rubles. per month (letter from the Federal Tax Service dated January 27, 2017

The tax agent has the right to reduce the income of individuals by all amounts of fixed advance payments, even if they were paid in another entity (letter of the Federal Tax Service dated September 26, 2017

Let's assume that a foreigner paid fixed advance payments for 2017 in Moscow and the Moscow region. In 2017, foreigners in Moscow transferred 4,200 rubles. per month (RUB 1,200 × 1.514 × 2.3118) in the Moscow region – RUB 4,000. per month (RUB 1,200)

In October 2017, a foreign worker was credited with 33,000 rubles. in November – 29,500 rubles. in December – 34,300 rubles.

The rate of contributions to the Social Insurance Fund of Russia will be 1.8%. When crossing the border, a potential migrant worker must indicate on the migration card the purpose of the visit - “work” and, within 30 days from the date of entry, submit an application for a patent, which will be issued in territorial divisions FMS. From the new year, the cost of a work patent for foreign citizens in the capital increased from 1.3 to 4 thousand.

1 tbsp. 231 Tax Code of the Russian Federation. Justification for the position: By virtue of paragraphs. 1. 2 tbsp. 226. pp. 2 clause 1. clause 6 art. 227.1 Tax Code of the Russian Federation Russian organizations when paying income to foreign citizens who work on the basis of a patent issued in accordance with Federal Law of July 25, 2002 N 115-FZ

, are recognized as tax agents for personal income tax. Based on clause

Foreign workers in the Russian Federation are also forced to know the specifics of taxation. This is quite difficult - even employers themselves are not always aware of how much tax to withhold from an employed foreigner. If such an employee also pays advance payments from the patent for the work, then the difficulties only increase.

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What personal income tax should be withheld from a foreigner under a patent?

The employer is required to remit taxes on the foreign employee, although there are differences in the amount for employees with a permit and with. It is common for visa-free foreigners to obtain a patent. Such persons are legally taxed at the standard 13%.

It does not matter whether the foreigner is a resident or not.

• In such cases, a situation of double taxation often arises:
• Advance payment from patent

Personal income tax withheld by the employer.

The employer should be aware of this. His task is to help a foreigner reduce the tax he pays. Moreover, the legislation directly speaks of this possibility. This is quite simple, you just need to reflect the data in the 2-NDFL certificate, but with other deductions for a foreigner everything is somewhat more complicated.

How to calculate personal income tax on payments to a foreign employee? The video below will tell you about this:

Is there a deduction available?

The situation for foreigners is difficult. Standard "" can also be taken into account when calculating wages, but not for all such employees. Some of them are not allowed to use them. Worth knowing! Foreigners from the row have the right to work without a patent. These include residents of Belarus, Armenia and Kazakhstan. At the same time, taxation of their wages is carried out according to common grounds, valid for Russian citizens.

Highly qualified foreign specialists by default instead of 30% of wages, but this does not give them the right to. Other types of income are subject to 30% taxes. Any foreign citizens can receive deductions only if they are already residents of the country with supporting documents. This occurs regardless of whether the work is carried out under a patent or a work permit.

Personal income tax refund

For visa-free foreigners with a work permit, it is possible to offset advance payments against personal income tax. This is done through the employer at the request of the employee or by personal application after the expiration of the tax period. For self-referral you need additional documents- And. In any case, the employee himself must contact the tax office at his place of work and receive a notification about the legality of such a deduction.

Important! A foreigner can receive such a deduction only at one workplace. If he works in several places, then to his main job the employee must bring a certificate confirming that he did not exercise this right with other employers.

It is also worth paying attention to the fact that the amount of personal income tax reduction cannot exceed monthly amount fixed fee paid for a patent. If the amount of tax at a rate of 13% is less than the amount of the advance payment, then the personal income tax is subject to a full refund to the employee. It should be taken into account that the payment for a patent is calculated individually for each region. Its value is determined by multiplying fixed amount 1200 rubles for the deflator coefficient and.

regional coefficient

1. To offset advance payments instead of personal income tax, the following documents are required from the employee: Employee application for personal income tax reduction
2. for the amount of payment under the patent.
3. Receipts, checks or other documents confirming the fact of payment for the patent.

Notification from the Federal Tax Service indicating the right of a foreigner to reduce the amount of personal income tax. according to the recommended form of the Federal Tax Service, a sample is attached to the letter dated February 19, 2015 No. BS-4-11/2622. The foreigner must have payment documents in hand, and the notification is taken from the tax office. It is necessary to contact the Federal Tax Service at the place of work, not residence, regardless of where the payment for the patent was made. In two in rare cases

• Lack of data on concluding an employment contract with a foreigner
• Repeated application for notification within 1 calendar year.

Confirmation of the right to reduce personal income tax can be obtained from the tax office only once a year. If the patent began to be valid in 2017 and will end in 2018, then in January it is necessary to take a new notification from the Federal Tax Service. If the patent renewal occurs in the middle of the year, then repeated notification not required if you continue to work for the same company.

Personal income tax from a foreigner working under a patent, its calculation and deductions for it - the topic of the video below:

Nuances of filling

For many accountants, filling out paperwork foreign employees is challenging task. This process becomes habitual only if frequent use such workers. If we add to these difficulties the need to reflect deductions, the process becomes even more complicated.

KBK and certificate 2-NDFL

For foreigners, different ones are used. Persons working under a patent are marked with code 182 1 01 02070 01 0000 110. This code is direct instruction on the patent system of taxation of foreign citizens.

You need to know that the 2-NDFL certificate of a foreigner, when applying for a tax reduction, reflects advance payments on the patent. The amounts are indicated in section 5, but only after receiving a notification from the tax office about the legality of such a reduction. There is a special field for this in section 5.

Additionally, the certificate indicates the number and date of issue of the notification from the tax office. The code of the Federal Tax Service that issued this document is also indicated. Do not forget that in the column reflecting the taxpayer status of a foreigner with a patent, code 6 should be indicated.

Declaration 3-NDFL

In some cases, a foreigner is required to fill out a 3-NDFL declaration. This can happen if the employee did not know about his right to reduce personal income tax by the amount of payments under the patent. The Federal Tax Service website provides regularly updated samples of this declaration, as well as a specialized program.

Foreigners should be aware that they are required to submit a declaration in a timely manner specifically to in the right form, outdated forms are not suitable for this. Special attention requires a title page and a correct indication of the amount of payments under the patent. When filling out, you need to take into account that only those amounts for which there are payment documents can be deducted.

6-NDFL

Because of standard payment 13% personal income tax for foreigners with a patent, they are reflected in section 1 in the same way as other employees. Whether a foreigner is a resident or not does not matter.

If there was a tax reduction on the amount of advance payments, then field 050 is filled in. Line 040 reflects the amount of personal income tax calculated from the salary, and if the amount is less than the payment for the patent, then 0 rubles must be entered in field 140. If the amount is greater, then line 140 indicates the difference between the accrued tax and the patent fee. The remaining lines are filled in in a standard way, applicable for Russian citizens.

How to show the salary and personal income tax for a foreigner on a patent in 6-NDFL, this video will tell you:

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It is not uncommon for an accountant, when paying a certain amount to an employee, to ask the question: is this payment subject to personal income tax and insurance contributions? Is it taken into account for tax purposes?

Personal income tax for non-residents

To understand how to pay personal income tax from foreigners, you need:

• see if the foreigner has a special status;
• determine whether a foreigner is a resident of the Russian Federation or a non-resident;
• see exactly what income is paid to a foreigner.

Let us recall that individuals who have been on the territory of the Russian Federation for less than 183 calendar days over the next 12 consecutive months are recognized as non-residents of the Russian Federation for the purposes of paying personal income tax (clause 2 of Article 207 of the Tax Code of the Russian Federation).

The following foreigners have a special status:

• a foreigner working under a patent;
• a foreigner is a highly qualified specialist;
• foreigner - resident of an EAEU member country;
• a non-resident who is a participant in the state program for the resettlement of compatriots living abroad to Russia;
• a foreigner is a refugee.

Personal income tax rate for foreign citizens

Having determined the status, residence and type of income paid, we look at what personal income tax rate should be applied.

When calculating personal income tax for foreign workers, keep in mind that non-residents (regardless of their special status) are not entitled to deductions for personal income tax (Letter of the Federal Tax Service of Russia dated October 30, 2014 No. BS-3-11/).

In order not to make a mistake with the calculation of personal income tax when paying income to one or another individual, please contact our.

Personal income tax from non-residents in 2017

The procedure for calculating personal income tax from foreign workers in 2016-2017. does not change. Those. The same applies to income in 2017 as in 2016. For example, personal income tax rate for foreign citizens working under a patent remains at 13% in 2017.

In addition, in 2017, the procedure for classifying foreign citizens as residents or non-residents of the Russian Federation for tax purposes does not change (clause 2 of Article 207 of the Tax Code of the Russian Federation).

Payment of personal income tax from foreigners in 2017

The deadlines for transferring personal income tax by tax agents in 2017 are the same as in 2016. So, for example, regardless of the method of issuing wages to employees (transfer to bank cards or cash), personal income tax is not transferred later in the day, following the payday.

Completing reports on non-residents in 2017

In Certificates 2-NDFL (approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/), submitted for non-resident employees, it is necessary to correctly indicate the status of this employee. For example, in a Certificate issued for a non-resident foreign worker working under a patent, status 6 must be indicated.

There are special tax rates for foreign workers in Russia. In practice, accountants have difficulties determining the status of a foreign worker, calculating personal income tax and collecting the correct documents.

How to determine taxpayer status

To determine taxpayer status, it is necessary to establish the length of time the employee spent in Russia. To do this, request documents that record the date he crossed the border or confirm the period during which he stayed in Russia. A tax resident is considered to be an employee who, within 12 consecutive months, is actually in Russia for 183 calendar days or more.

The period of stay in the country should be counted starting from the day of the employee’s arrival (entry) into Russia. Also include the days of departure and return in the number of days of stay in the country. This calculation procedure is confirmed by regulatory agencies (letters of the Ministry of Finance of Russia dated October 7, 2010 No. 03-04-06/6-245, Federal Tax Service of Russia dated April 24, 2015 No. OA-3-17/1702).

Since the tax status of an employee may change during the year, it is necessary to control the actual duration of his stay in Russia as of the date of receipt of income (Article 223 of the Tax Code of the Russian Federation). If during a calendar year (for example, for January-July) the duration of an employee’s stay in Russia reaches 183 days, then until the end of the year his tax status will not change.

Please note that the employee’s stay in Russia is not interrupted by periods of his travel abroad:

• for short-term (less than six months) treatment or training;
• to perform labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields.

What documents does an accountant need to check?

The list of documents by which it is possible to determine how many days an employee was in Russia is not defined by law. Therefore, these can be any documents confirming the fact that the employee is in the country. Thus, the dates of entry into and exit from Russia can be determined by the marks of the Russian border service:

• in the passport;
• in a diplomatic passport;
• in the service passport;
• in the seafarer’s passport (seafarer’s identity card);
• in the migration card;
• in the refugee's travel document, etc.

Marks made on documents by border services of foreign states (including member states of the Customs Union) do not need to be taken into account when determining tax status: they cannot confirm the duration of stay on the territory of Russia (letter of the Ministry of Finance of Russia dated April 26, 2012 No. 03-04-05/6-557).

For example, if an employee gets a job, but there is no stamp in the passport, then other documents may be accepted as proof of stay in Russia. For example, hotel receipts, documents with a registration mark at the place of residence. For working employees, proof of stay in Russia can be time sheets or certificates from the place of work issued on the basis of these timesheets (letter of the Ministry of Finance of Russia dated June 27, 2012 No. 03-04-05/6-782, Federal Tax Service of Russia dated September 6 2016 No. OA-3-17/4086).

In addition, financiers and tax specialists have come to different opinions regarding registration marks at the place of residence. Thus, inspectors believe that documents with registration marks at the place of residence (place of stay) can be accepted and counted as time spent on the territory of Russia (letter of the Federal Tax Service of Russia dated September 6, 2016 No. OA-3-17/4086), and financiers came to another conclusion is that documents with a registration mark themselves cannot confirm how long the employee was in Russia (letter from the Ministry of Finance of Russia dated June 27, 2012 No. 03-04-05/6-782). To avoid disagreements with the inspectors, additionally ask the employee for other documents that can confirm the time of his stay in Russia.

If for some reason an employee does not provide documents confirming the period of his stay in Russia, then tax can be withheld from his income at the rates established for non-residents.

Question from an accountant: “Due to the expiration of his residence permit in Russia, he quits his job and leaves the country. The following year he re-enters Russia and gets a job. Is the 12 month period interrupted to determine a foreigner's tax status? » .

Answer: No, it is not interrupted. The legislation establishes a uniform procedure for determining the tax status of personal income tax payers. The use of a 12-month period to determine the tax status of a personal income tax payer is mandatory. This rule applies regardless of the existence (termination, re-conclusion) of an employment contract with an employee or the reasons why the employee left the territory of Russia.

Question from an accountant: “When determining the status of an employee (resident or non-resident), is it necessary to take into account the days he is on business trips and vacations abroad? » .

Answer: No, it is not necessary. When traveling abroad for official (personal) reasons, an employee leaves the territory of Russia. And when determining tax resident status, you need to take into account only the days of actual stay in Russia.

A practical situation: how to determine the tax status of an employee who was sent on a business trip abroad.

Personal income tax must be withheld from his income at a rate of 30 percent.

For example, the work of Latvian citizen A.S. Pavlova is associated with business trips. Over the course of a year (365 days), he was sent on business trips abroad three times for periods of 100, 20 and 40 days (excluding the day of departure from Russia and return to Russia). The total duration of official business trips abroad was 160 days. In addition, the employee went on vacation abroad for 24 days (excluding the day of departure from Russia and return to Russia). In total, over the past 12 months, Kondratiev spent abroad - 184 days (160 days + 24 days), in Russia - 181 days (365 days - 184 days), that is, less than 183 days. Such an employee cannot be recognized as a tax resident of Russia. Therefore, in the reporting year, personal income tax must be withheld from his income at a rate of 30 percent.

(Article 7 of the Tax Code of the Russian Federation). For example, on income from the use of copyrights received by citizens of Ukraine, withhold personal income tax at a rate of 10 percent (Article 12 of the Agreement between the Government of the Russian Federation and the Government of Ukraine of February 8, 1995). In this case, the recipient of the income must submit documents confirming his permanent residence in Ukraine (tax resident status) (letter of the Federal Tax Service of Russia dated April 17, 2006 No. 04-1-04/215). standard tax deductions apply only to the income of tax residents. That is, if the employee is not a tax resident, then he is not entitled to these deductions.

Personal income tax for foreigners working under patents

Employers can hire visa-free foreigners who have reached the age of 18 if they have a patent (Clause 1, Article 13.3 of the Federal Law of July 25, 2002 No. 115-FZ). To obtain a patent and work under it, a foreigner must make monthly fixed advance payments for personal income tax for 12 months (Clause 2 of Article 227.1 of the Tax Code of the Russian Federation). The validity period of a patent is considered extended for the period for which personal income tax is paid in the form of a fixed advance payment. In this case, contacting the territorial bodies of the FMS is not required. Otherwise, the patent expires from the next date in which personal income tax is paid in the form of a fixed advance payment.

The amount of fixed advance payments is 1,200 rubles per month (clause 2 of article 227.1 of the Tax Code of the Russian Federation). The amount of payments is subject to indexation by the deflator coefficient established for the next financial year. For 2017, the deflator coefficient is set at 1.623 (order of the Ministry of Economic Development of Russia dated November 3, 2016 No. 698), so in 2017, apply an advance payment in the amount of 1947.6 rubles. (RUB 1,200 x 1,623).

In practice, there are cases when the payment of personal income tax in the form of advance payments to obtain (renew) a patent is made in different tax periods; in such cases, use deflator coefficients established on the date of payment (letter of the Ministry of Finance of the Russian Federation dated February 2, 2016 No. 03- 04-06/4981).

For example, in 2016, a foreign citizen made advance payments for personal income tax using the deflator coefficient established for 2016; the patent expires in 2017. In this case, there is no need to recalculate the amount of advance payments for personal income tax taking into account the deflator coefficient established for 2017.

To offset personal income tax advances, the employee must write an application. There is no approved or recommended form for such a statement. The employee writes it in any form. The employee attaches a copy of the document confirming the advance payment of personal income tax to the application. Until the employee submits an application, the accountant cannot offset the advance payment for personal income tax; the advance payment cannot be paid. An example application is given below.

To offset the advance against personal income tax, you need to have not only an application from the employee. The organization must receive a special notification from its tax office. To do this, you need to send an application to the tax office. The recommended application form is given in Appendix No. 1 to the letter of the Federal Tax Service of Russia dated February 19, 2015 No. BS-4-11/2622. In the application, the employer may indicate one employee or attach a list of employees to the application. Such an application can be submitted once during the tax period, that is, throughout the year. The inspectorate is obliged to issue a notification to the company within a period not exceeding 10 working days from the date of receipt of the application from it (paragraph 4, paragraph 6, article 227.1 and paragraph 6, article 6.1 of the Tax Code of the Russian Federation).

Please note that if on the last day of the month for which the employee is paid income, the company has not received a notification from the tax office, withhold and transfer the entire amount of personal income tax from the employee’s earnings.

Personal income tax on the income of citizens of the Eurasian Union

Members of the Eurasian Union should include workers from the following republics: the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia, the Kyrgyz Republic (Treaty on the Eurasian Economic Union of May 29, 2014). Income received for work in the Russian Federation received by individuals who are tax residents of these republics is taxed at a tax rate of 13 percent, starting from the first day of their work (Article 72 of the Treaty on the Eurasian Economic Union of May 29, 2014). Employment from these republics does not mean that these citizens are automatically recognized as tax residents of the Russian Federation. That is, the employee must be not just a citizen of a member state of the EAEU, but a tax resident of this member state (a person with permanent residence), in this case apply a rate of 13% (letter of the Ministry of Finance of Russia dated March 21, 2017 No. 03-04-05 /16283).

As for standard tax deductions, citizens of treaty member states will be able to receive them only after they become tax residents of the Russian Federation (Letter of the Ministry of Finance dated April 9, 2015 No. 03-04-06/20223).

Example. Citizen of the Republic of Kazakhstan A.S. Spirin arrived in Russia on March 1, 2017, and immediately got a job in the organization. His income starting from March 1, 2017 is taxed at a rate of 13%. However, he does not have the right to receive tax deductions, since he is not a tax resident of Russia. At A.S. Spirina has a child. From April 25 (provided that the employee does not travel outside of Russia) A.S. Spirin becomes a tax resident of the Russian Federation. Thus, starting in April, A.S. Spirin has the right to receive a standard tax deduction for a child in the amount of 1.4 thousand rubles. monthly.

Controversial situations from practice

How to recalculate personal income tax when an employee has received Russian resident status

Citizen of Abkhazia A.S. Zakharov works at the Elbrus budget institution. From January to March 2017 A.S. Zakharov was a non-resident of the Russian Federation. During this period, he received a salary of 100,000 rubles. The accountant withheld from this income and transferred personal income tax to the budget at a rate of 30 percent - 30,000 rubles. In April 2017 A.S. Zakharov received resident status. For April, he received a salary in the total amount of 50,000 rubles, personal income tax at a rate of 13 percent - 6,500 rubles. The accountant offset the entire tax from the overpayment that arose after the recalculation. The balance of the overpayment is 23,500 rubles. (30,000 rub. - 6,500 rub.) A.S. Zakharov will return through the tax office by submitting a declaration in form 3-NDFL and documents confirming that he has received the status of a resident of the Russian Federation (letter of the Ministry of Finance of Russia dated October 3, 2013 No. 03-04-05/41061).

Do I need to inform the tax office about income paid to foreigners? Under the terms of an international treaty. Personal income tax was not withheld from payments.

Yes need. Moreover, the inspectorate must be informed separately about each payment. Having paid tax-free income to a foreigner, the organization must submit information about this to the tax office at its location. This must be done within 30 working days after payment of income. There is no standard template for such information, so information can be submitted in any form. Or use form 2-NDFL as a template. In the certificate, be sure to indicate the foreigner’s passport details and attach to it official confirmation of the status of a tax resident of a foreign state (if any). For example, Azeybarjan resident K.M. Sergeev received income from the organization, which, in accordance with an international agreement, is not subject to personal income tax in Russia. The income payment dates are February 29 and March 31, 2016. The organization must submit information on paid income to the tax office no later than April 13 and May 17, 2016, respectively (clauses 7-8 of Article 232 of the Tax Code of the Russian Federation).

At what rate should personal income tax be withheld from vacation pay paid to a foreign highly qualified specialist? The employee is not a tax resident.

Personal income tax will be withheld at a rate of 13 percent. All income of highly qualified specialists from work is subject to personal income tax at a rate of 13 percent. Moreover, regardless of their tax status (resident or non-resident). Income related to work activity is not only wages, but also other payments stipulated by the employment contract. Thus, although vacation pay is not remuneration for work, it is directly related to the performance of work duties. Therefore, personal income tax on vacation pay must be withheld at a rate of 13 percent, regardless of the tax status of a highly qualified specialist. Apply the same rate when calculating personal income tax on compensation for unused vacation, which you pay to a highly qualified specialist upon dismissal. letters of the Ministry of Finance of Russia dated May 23, 2016 No. 03-04-06/29406, No. 03-04-06/29401).

Previously, the position of financiers was different. Vacation pay does not count as income from employment. This means that personal income tax on this income must be withheld at a rate of 30 percent. However, with the release of new letters, the previous explanations are no longer relevant. (Letter of the Ministry of Finance of Russia dated July 4, 2014 No. 03-04-06/32423, dated June 8, 2012 No. 03-04-06/6-158).

At what rate to withhold personal income tax from royalties for non-residents - foreign citizens who are highly qualified specialists. There is no agreement on the avoidance of double taxation between Russia and the specialist’s country of residence.

Personal income tax will be withheld at a rate of 30 percent. As a general rule, payments to foreign citizens who are recognized as highly qualified specialists are subject to personal income tax at a rate of 13 percent, regardless of their tax status. A rate of 13 percent is applied to income that an employee receives from work on the basis of an employment contract. The agreement on the transfer of copyright is a civil law agreement for the transfer of property rights (Articles 1226, 1234, 1235, 1285, 1286, 1288 of the Civil Code of the Russian Federation). It does not apply to either an employment contract or a civil contract for the performance of work (rendering services). Therefore, withhold personal income tax from the royalties of such non-resident citizens at a rate of 30 percent (letter of the Ministry of Finance of Russia dated June 29, 2011 No. 03-04-06/6-154).

Based on paragraph 13 of the Law, a foreign citizen who has reached the age of eighteen and arrived in the territory Russian state in a manner that does not require a visa, has the right to work for both individuals and legal entities on the basis of a patent. citizens of the Russian Federation who use hired workers for personal needs that are not related to business activities; legal entities and individual entrepreneurs; private notaries, lawyers with own practice; persons whose activities are subject to mandatory state registration or licensing. over 18 years of age; those who arrived for the purpose of hired work; foreign citizens from states with which the Russian Federation has established visa-free regime; temporarily located in Russia. participants in the program for the resettlement of compatriots and members of their families; representatives of diplomatic and consular offices, international organizations; workers legal entities, registered in another state, performing installation, service, warranty and post-warranty service equipment supplied to Russia; accredited journalists; vocational and higher education students educational institutions, working in free time and during the holidays; scientific workers and teachers invited to the Russian Federation, with the exception of work in spiritual pedagogical institutions; medical employees invited to the Russian Federation to work on the territory of international medical projects; foreign citizens who have received temporary asylum or refugee status; citizens of Kazakhstan and Belarus. To obtain a patent giving the right to engage in labor activity, a foreign citizen must submit to the authorities within 30 days from the date of crossing the border of the Russian Federation migration control the following documents: Application written in two copies. Passport recognized on the territory of the Russian Federation.

Personal income tax for foreigners employed on the basis of a patent

Calculation of personal income tax by individuals engaged in labor activities for hire from individuals is carried out independently by foreign citizens, and for hire from organizations or individual entrepreneurs - by a tax agent. The tax agent reduces the calculated amount of tax on the income of a foreign citizen by the amount of fixed advance payments paid by such a taxpayer for the period of validity of the patent in relation to the corresponding tax period. The reduction of the calculated tax amount is carried out during the tax period only with one tax agent at the choice of the taxpayer, subject to the receipt by the tax agent from tax authority notifications confirming the right to reduce the calculated amount of tax by the amount of fixed advance payments paid by the taxpayer (hereinafter referred to as the Notification). The tax agent reduces the calculated amount of tax by the amount of fixed advance payments paid by the taxpayer on the basis of a written application from the taxpayer and documents confirming the payment of fixed advance payments, after receiving a Notification from the tax authority. The notification is issued to the tax agent within a period not exceeding 10 days from the date of receipt of the tax agent’s application.

Withholding personal income tax from foreigners

However, the personal income tax rate for foreign workers depends primarily not on the regime, but on the length of their stay in Russia. That is, depending on their tax status, an employee can be a tax resident of the Russian Federation or a non-resident. A tax resident of the Russian Federation is a person who has been in Russia for at least 183 days over the past 12 months. Tax residents pay personal income tax according to the same rules as Russian citizens.

Rules for hiring foreign citizens in 2017

This category includes foreign citizens who work on a visa or migration card; temporarily residing in Russia. These are those foreigners who already have a temporary residence permit; permanent residents are “Russified” foreigners who have a residence permit. A foreign citizen who has a residence permit (residence permit) is hired in the same way as a Russian citizen.

The Federal Tax Service has approved a new procedure for obtaining a deferment (installment plan) for payments to the budget. Now the rules are the same for both taxes and insurance premiums (except for “injury” contributions). The Tax Service has changed its position regarding filling out field 101 “Payer Status” in payments for the transfer of insurance premiums. Now it is recommended for legal entities to use the status “01”, and individual entrepreneurs – “09”. A tax specialist talks about how to include prizes, financial assistance, as well as wages and vacation pay paid at the end of December in the 6-NDFL calculation. From 01/01/2017, insurance premiums in case of temporary disability and in connection with maternity must be paid to the Federal Tax Service.

Personal income tax from non-residents of the Russian Federation in 2017

; citizens foreign countries or stateless, if they are recognized as refugees or have been granted temporary asylum in the Russian Federation (clause 3 of Article 224 of the Tax Code of the Russian Federation); crew members of those ships that are assigned to the ports of the Russian Federation and sail under its flags (clause 3 of Article 224 of the Tax Code of the Russian Federation); foreigners if their countries are members of the Eurasian Economic Union (Article 73 of the Treaty on the EAEU dated May 29, 2014, which entered into force on January 1, 2015). Separately, it should be noted that non-residents are subject to the same principle as residents: income that is exempt from taxation for domestic taxpayers does not need to be subject to personal income tax.

Personal income tax from foreigners working under a patent in 2017

are subject to personal income tax at a rate of 13%, according to clause 3 of Art. 224, art. 227.1 Tax Code of the Russian Federation. At the end of the year, the foreigner independently writes an application to tax service and attaches a 3-NDFL certificate (and within a month he is immediately returned the entire amount of overpaid tax for the entire period of his work); You don’t have to wait until the end of the year; when applying for a job, write a statement to your employer asking to count the amounts that the migrant has already paid for the patent.

Salary taxes in 2017 as a percentage

However, an employee's tax status may change during the year. Once a non-resident becomes a resident, tax must be withheld at a rate of 13 percent. And keep in mind that the employee’s tax status must be clarified at the end of the year and, if necessary, personal income tax must be recalculated at the appropriate rate. All income of tax resident employees, except those listed below. Income taxed at this rate, for example, includes wages, remuneration under civil contracts, and income from the sale of property.

The amount of fees for a patent for work in 2017 by region of the Russian Federation

There are regions that surprised. The patent fee has been reduced in Oryol region(from 3172 to 3075 rubles) and in the Trans-Baikal Territory (from 4269 to 4265 rubles). But the deputies especially distinguished themselves Leningrad region. Thanks to the regional coefficient they established (1.54), the fee for a patent in the Leningrad region since 2017 is not 3,000, but 2,999 rubles. In neighboring St. Petersburg, the regional coefficient is 1.5403 and, in accordance with rounding rules, the size of the fixed advance payment is 3,000 rubles. It is likely that when planning the amount of payment for a patent by migrants, regional officials took into account personal income tax amount from average salary across the region and sought to make these figures comparable.

Taxation of foreign workers in 2015

Previously, its title specifically indicated only those who work for individuals who are not individual entrepreneurs, but now it is called “Peculiarities of calculating the amount of tax and filing a tax return for certain categories of foreign citizens engaged in hired labor in the Russian Federation. Tax payment procedure." All foreigners employed on the basis of a patent are required to pay personal income tax.

We reduce personal income tax for foreigners working under a patent

per month (1200 rub.

× 1.307 × 2.5504). It is with this advance that you can reduce personal income tax from your salary. Therefore, it is worth checking on the basis of what document the foreigner is working - a patent or a permit. If a foreigner has a permit, then there is no need to reduce the tax. The tax agent reduces personal income tax from wages based on the foreigner’s application. Therefore, the employee can be advised that he is entitled to the offset.

As practice shows, foreign citizens working at Russian enterprises pay personal income tax twice. The employer is not aware of the fact that many of them simply do not know that the company is subject to double taxation.

The phenomenon is directly related to what he holds income tax from the earnings received by a foreign citizen, the amount of which is 13% . At the same time, he each makes an advance personal income tax payment, if employed under a patent.

What is a patent

The term “patent” as defined by regulatory legal acts migration processes means official business paper, presented in the form of a certificate. It confirms the right of those arriving in the Russian Federation to visa-free procedure a citizen of neighboring countries to carry out labor activities on the territory of the Russian state.

The list of employers entitled to hire visa-free foreign citizens has been approved by the instructions of the Federal Law “On legal status foreign citizens in the Russian Federation."

The act was issued on July 25, 202 under number 115-FZ.

• These include:
• enterprises, regardless of their organizational and legal form;
• persons acting as individual entrepreneurs;
• privately practicing notaries, lawyers; Russian citizens

who, for one reason or another, need help in conducting personal business affairs. Employment in the country, regardless of the category of employer, is carried out on the basis of a patent. Its owners are provided with certain benefits, such as a migration quota, flexible system

paying a fee to receive it.

How to get

To purchase a patent, a citizen arriving from another state must contact the Federal Migration Service at his/her location with an application drawn up on a unified form.

• The following documents are attached to it:
• passport identifying the applicant's identity. Its contents must be translated into Russian and notarized; migration card. This expression refers to a document containing information about a person entering the country without a visa. His form is given to a foreign citizen at the border so that he can fill it out with his own hand. Migration card
• allows you to track his actions during his stay in Russia;
• arrival sheet issued by the Federal Migration Service at the location of the foreign citizen; voluntary policy health insurance medical service. The possibility of providing an agreement concluded between a person arriving from another country and medical institution about providing him medical services on a paid basis;
• a payment receipt confirming the fact of payment for the provision of the Federal Migration Service management service for the issuance of a patent. Its size for each region is set individually;
• certificate of passing the test in the Russian language, Russian history and fundamentals of Russian legislation;
• medical certificate confirming the absence of drug addiction, infectious diseases posing a danger to surrounding people. Their list is approved by the Ministry of Health of the Russian Federation;
• medical report based on the results of an examination for HIV infection.

General concepts about taxation

A single simplified declaration is submitted by legal entities that are on general mode taxation. In accordance with the rules for its registration, they fill out only the first sheet.

If a legal entity does not have a TIN, then fill in additional sheet on the reverse side. It is accepted by the departments of the Federal Tax Service in order to reduce document flow without presenting a certificate from the bank. IN in some cases a letter signed by the head of the legal entity is attached to it.

What it is

Under the wording “simplified tax system»or the simplified tax system is understood as one of the varieties of the taxation system. As a rule, it is used by legal entities engaged in entrepreneurship in the field of small and medium-sized businesses. This year, with the introduction of some changes to the tax system, those who wish can switch to using the simplified tax system.

It is attractive because its use entails a reduction in the tax base of the legal entity. In addition, the completed documentation makes it easy to maintain accounting and tax reporting.

The wording " the tax base under the simplified tax system" the cost and physical characteristics of the taxable object are indicated. She is among mandatory elements

tax that allows you to quantify the object subject to tax. The tax rate on income received under the simplified tax system is 6%. In some regions it is reduced to 1% in accordance with the instructions of Article 346.12 of the Tax Code of the Russian Federation.

• To be able to apply the simplified tax system, a legal entity must meet a number of requirements:
• the number of employees should not exceed 100 people;
• the activities carried out must comply with the standards of legislative acts; production means should be equal to 150 million rubles;
• the share of participation of third parties should be no more than 25% ;
• a legal entity should not have branches or representative offices;
• total income for the past year should not exceed 150 million rubles, as noted in Article 346.13 of the Tax Code of the Russian Federation.

In essence, the “tax base” is a numerical indicator on the basis of which the amount payable is calculated obligatory payment. In accordance with the instructions of the Tax Code, it is calculated by multiplying the tax base by the norm taxation, that is, the value tax charges per unit.

If the legal entity did not carry out economic activity during the year, it can submit a single tax return. It must be submitted no later than January 20 of the current year for the previous year.. taxable period The only condition is the absence of movement Money at his cash desk and on current account

in the bank.

Personal income taxes in 2019

Regulation of issues regarding taxation of individuals and legal entities is carried out by the instructions of Chapter 23 of the Tax Code of the Russian Federation. It sets out the principle for determining the size of the tax base. It is determined by the status of an individual receiving income, as noted in the instructions of Article 207 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service inspection dated April 15, 2014 N OA-3-13/1389@. Its essence lies in its recognition as a tax resident of the Russian Federation. At the same time, personal income tax in the amount of 13 or 30% is imposed without taking into account citizenship, legal status

, as noted in a number of letters from the Russian Ministry of Finance. 13% Personal income tax in the amount of 30% income received by foreign citizens who work under a patent is taxed. In all other cases of employment, a non-resident of the Russian Federation is subject to personal income tax in the amount

in accordance with the norm established by Article 227.1 of the Tax Code of the Russian Federation.

Refund of personal income tax to a foreign worker Refund Personal income tax for foreign citizen working for Russian enterprise

, is carried out in application form.

The employer, in accordance with the instructions of the Tax Code, must submit an application to the Federal Tax Service.

Its form was approved by the order of the Ministry of Finance of the Russian Federation “On approval of the application form for confirmation of the right to reduce the calculated amount of personal income tax by the amount of fixed advance payments paid by the taxpayer.” The act was issued on November 13, 2015 under the number ММВ-7-11/512@.

In essence, a tax agent is any legal entity operating within the Russian state that receives profit in the course of conducting production activities. In his functional responsibilities includes deduction of personal income tax from the employee for the purpose of transferring it to federal budget. The norm is provided for by the instructions of Articles 226-227.1 of the Tax Code of the Russian Federation.

The procedure for collecting tax and returning it is regulated by the standards of Article 231 of the Tax Code of the Russian Federation. The employer must deduct it based on the advance payments paid by a citizen of another country. The amount withheld for previous years of the reporting period personal income tax can be returned if it exceeds their size.

It states that the overpaid amount is subject to refund by the tax agent in application form.

The taxpayer must submit applications to him, unless other rules are provided for by the instructions of Chapter 23 of the Tax Code of the Russian Federation. As a rule, reimbursement of the amount overpaid as tax is made in by bank transfer. It is credited by the employer to the bank account of the taxpayer, the details of which are indicated in the application.

Order implementation

In accordance with the instructions of Article 231 of the Tax Code of the Russian Federation, the tax agent sends to the Federal Tax Service inspectorate, where he is registered with an application for the return of the amount of tax withheld by him in excess of the established norm. The measure must be implemented within 10 days after receiving the application from the taxpayer.

He must attach to it:

• an extract drawn up on the basis of documentation for tax accounting for a certain tax period;
• business papers serving as evidence base about translation excess amount tax to the federal budget.

The Federal Tax Service Inspectorate returns the tax amount transferred by the tax agent to the federal budget in accordance with the standards of Article 78 of the Tax Code of the Russian Federation. She did not introduce restrictions on a specific tax period within the deadline for the tax agent's application. The period is counted from the day when the relevant application was received from the employee.

What documents are needed

The employer, as a tax agent, must present a number of documents to the Federal Tax Service inspectorate in order to reimburse the personal income tax to a foreign citizen.

The act was issued on July 25, 202 under number 115-FZ.

• a copy of the payment receipt on the basis of which the fee for obtaining the patent was paid;
• certificate form 3-NDFL.

As a rule, the response from the Federal Tax Service inspectorate about the possibility of refunding personal income tax to a foreign citizen is received by the employer within 10 working days. The processing time for an application may take an indefinite period of time. The employer, regardless of the date of receipt of the response from the Federal Tax Service inspection, has the right to reduce the amount of the withheld amount, taking into account the advance payment for the patent.

In addition to the above, it should be noted that every employer is able to help a foreign citizen working for him. The essence of this type of assistance is to reduce its costs by reimbursing the personal income tax. Every employed citizen of neighboring countries is subject to it.

To understand how to pay personal income tax from foreigners in 2019, you need to:

• see if the foreigner has a special status;
• determine whether a foreigner is a resident of the Russian Federation or a non-resident;
• see exactly what income is paid to a foreigner.

Let us recall that individuals who have been on the territory of the Russian Federation for less than 183 calendar days over the next 12 consecutive months are recognized as non-residents of the Russian Federation for the purposes of paying personal income tax (clause 2 of Article 207 of the Tax Code of the Russian Federation).

The following foreigners have a special status:

• a foreigner working under a patent;
• a foreigner is a highly qualified specialist;
• foreigner - resident of an EAEU member country;
• a non-resident who is a participant in the state program for the resettlement of compatriots living abroad to Russia;
• a foreigner is a refugee.

Personal income tax rate for foreign citizens

Having determined the status, residence and type of income paid, we look at what personal income tax rate should be applied.

13% 30% 15% 30% 30% 15%

Foreigner	Personal income tax rate by type of income paid (Article 224 of the Tax Code of the Russian Federation)
	Labor income	Other income*, except dividends	Dividends
A foreigner has a special status and is a resident of the Russian Federation	13%
A foreigner has a special status, but is not a resident of the Russian Federation
A foreigner does not have a special status, but is a resident of the Russian Federation	13%
A foreigner does not have a special status and is not a resident of the Russian Federation
*The table does not consider the income of residents taxed according to higher rates(for example, income in the form of winnings (clause 2 of Article 224 of the Tax Code of the Russian Federation))

When calculating personal income tax for foreign workers, keep in mind that non-residents (regardless of their special status) are not entitled to deductions for personal income tax (Letter of the Ministry of Finance of Russia dated May 28, 2018 N 03-04-05/36089​).

In order not to make a mistake with the calculation of personal income tax when paying income to one or another individual, please contact our.

Personal income tax from non-residents in 2019

The procedure for calculating personal income tax for foreign workers in 2019 does not change. Those. The same rules apply to income in 2019 as in 2018. For example, the personal income tax rate for foreign citizens working under a patent remains in 2019 at 13%.

In addition, in 2019, the procedure for classifying foreign citizens as residents or non-residents of the Russian Federation for tax purposes does not change (

The income of a foreign employee who works in the Russian Federation on the basis of a patent is subject to personal income tax at a rate of 13 percent, regardless of his tax status. At the same time, his employer, as a tax agent for personal income tax, when calculating the amount of tax, reduces it by the amount of fixed advance payments paid by the foreigner. In the same time this employee over time may acquire tax resident status. And therefore, he automatically acquires the right to apply “resident” deductions for personal income tax, for example, “children’s” deductions. In what order in such situations should the tax agent make settlements with the personal income tax budget?

IN general case The employer withholds personal income tax from the income of employees who are non-residents of the Russian Federation at a rate of 30 percent (clause 3 of Article 224 of the Tax Code). From of this rule there are a number of exceptions. In particular, on the taxable income of foreign workers working in the Russian Federation on the basis of a patent, the employing organization as a tax agent is obliged to calculate personal income tax using a tax rate of 13 percent. Moreover, the application of this rate does not depend on whether the foreigner is a tax resident or not. This rule is enshrined in clause 3 of Art. 224 of the Tax Code (hereinafter referred to as the Code).

Fixed "subtraction" rule

A company, having hired a foreigner who has a patent, becomes a tax agent for personal income tax in relation to income paid to him in the form of salary. Moreover, in in this case The duties of a tax agent have a number of features. In accordance with paragraph 2 of Art. 226 of the Code similar situations the tax amount is reduced by the amount of fixed advance payments for personal income tax, which the foreign employee independently transferred to the budget for the purpose of obtaining a patent. However, in order to make such a reduction, certain requirements must be met (Article 227.1 of the Tax Code):
- there must be an application from a foreign employee and documents confirming the payment of “fixed” advances on personal income tax;
- based on these documents, the tax agent sends to the tax authority an application confirming the right to reduce the migrant’s personal income tax by fixed advance payments;
- the reduction is made only upon receipt of a notification from the tax authority confirming the right to the specified reduction in personal income tax. The inspection must send this to the employer within 10 days from the date of receipt of the relevant application from the tax agent. The form of the said notification was approved by Order of the Federal Tax Service dated March 17, 2015 N ММВ-7-11/109@.
For your information! The reasons for refusal to issue a notification are (paragraph 4, paragraph 6, article 227.1 of the Tax Code):
- lack of information about the fact that the tax agent concluded with the taxpayer an employment contract or a civil contract for the performance of work (rendering services) and the issuance of a patent to the taxpayer;
- previously, in relation to the corresponding tax period, tax agents were issued a notice in relation to the specified taxpayer.
After receiving the specified notification from the tax authority, the tax agent has the right to take into account the amounts of fixed advance payments previously paid by the taxpayer when reducing the calculated personal income tax for the period of validity of the patent, regardless of the date of receipt of the notification (see Letter of the Federal Tax Service dated September 23, 2015 No. BS-4-11/16682 @). And the employer must return the overly withheld tax to the foreigner according to written statement employee by transferring money to the current account specified by him in the application (clause 1 of Article 231 of the Tax Code). It is necessary to take into account that the amount of excess of fixed advance payments over the amount of personal income tax calculated from the employee’s income for the corresponding tax period is not the amount of overpaid tax and is not subject to refund or credit to the “patent” employee (clause 7 of Article 227.1 of the Tax Code) .
Note! If the tax agent receives a refusal to issue a notification, the calculated personal income tax amount cannot be reduced by the amount of fixed advance payments.

Standard deductions

Meanwhile, quite often “patent holders” come to Russia to work together with their families. Do they have the right to claim “children’s” deductions for personal income tax, since a 13 percent personal income tax rate is applied to their “salary” income? This issue should be examined separately. According to paragraph 3 of Art. 210 of the Code for income in respect of which a 13 percent personal income tax rate is provided, established by paragraph 1 of Art. 224 of the Code, the tax base for personal income tax is determined as monetary value such income subject to taxation, reduced by the amount of deductions provided for in Art. Art. 218 - 221 of the Code. However, in this case we're talking about specifically about the “resident” personal income tax rate. At the same time, in paragraph 4 of Art. 210 of the Code directly states that the specified deductions do not apply to income taxed at other rates. At the same time, the 13 percent personal income tax rate for the income of “patent holders” is not established in paragraph 1 of Art. 224 of the Code, and paragraph 3 of this article. Apparently, “patent owners” are not entitled to personal income tax deductions. In any case, until they receive the status of tax resident of the Russian Federation. Let us recall that, by virtue of the provisions of paragraph 2 of Art. 207 of the Code, tax residents are recognized as individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. This period is not interrupted by periods of his travel outside the territory of the Russian Federation for short-term (less than six months) treatment or training.

"Complicated" subtraction

After a foreign employee working on the basis of a patent acquires the status of a tax resident of the Russian Federation, his income from work is subject to taxation at the tax rate established by clause 1 of Art. 224 Code. Consequently, “children’s” deductions can already be applied to his income (see, for example, Letter of the Federal Tax Service for Moscow dated February 16, 2016 N 20-15/014898@). They should be provided to the foreigner on the basis of his application accompanied by documents confirming his right to the deduction. Upon receipt of such a package of documents and there is a notification from the tax authority confirming the right to reduce the amount of calculated personal income tax by fixed advances, the tax agent will have to reduce the personal income tax from the salary of the “patenter” as by standard deductions for children, and for the amount of the advance payment for the patent.

Example. Let’s assume that the “patenter” was hired on February 1, 2016 with a salary of 45,000 rubles. (arrived in Russia on January 15, 2016). He acquired the patent for 11 months (from February to December 2016). He paid a fixed advance payment for personal income tax in the amount of 46,200 rubles.
In March 2016, the organization received a notification from the tax authority confirming the right to reduce the migrant’s personal income tax by fixed advance payments. Accordingly, in February the company must pay personal income tax to the budget without taking into account the reduction by a fixed advance in the amount of 5,850 rubles. (RUB 45,000 x 13%). And starting from March, a “subtraction” is carried out.
Since July 2016, the “patent” acquires the status of the tax Russian Federation and declares its right to apply deductions for personal income tax on its own two feet minor children. “Children’s” deductions should be provided to him from February to July 2016, since in August his income will exceed 350,000 rubles. and from this month “children’s” deductions are no longer provided.