The company employs foreigners. What an accountant should take into account.

Documents that will be required to formalize an employment contract with a foreign citizen:

– passport;

– documents confirming the legal migration status;

– work permit or patent;

– employment record;

– insurance certificate of state pension insurance;

– medical policy;

– documents on education.

If the employee does not have a work record, TIN, SNILS, medical insurance, then the employer must issue these documents.

On the website of the Ministry of Internal Affairs, you can check whether a work permit or a patent is valid for a foreigner. Or the employer can issue a corresponding written request.

We also remind you of the need to notify the Ministry of Internal Affairs about the conclusion of an employment contract with a foreign citizen. A fine of 400 to 800 thousand rubles is provided for the absence of notification. The notification must be submitted within 3 working days from the date of conclusion of the employment contract.

The payment of wages to a foreign employee permanently residing in the Russian Federation is carried out in Russian rubles, in the same way as to a resident. The transaction will not be considered a currency transaction.

Temporarily staying and temporarily residing foreigners, including highly qualified specialists, salary can be paid only in cashless form, and this operation will be considered a currency.

Income tax will be paid at the rate of 30% for non-residents and 13% for residents. A foreigner who lives in Russia for more than 183 days a year has the status of a resident. Only residents are entitled to use tax deductions.