If the patent is not paid on time, what should the employer do?

Patent payment is overdue

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I was one day late in paying for the patent. What can be done?

Everything will be fine, don't worry.

Patent payment is 1 day overdue. Will it be canceled or not? On the website in your personal account they write that you need to pay to renew. But everywhere they write that it will be cancelled.

If you pay, it will not be cancelled.

Payment for the first part of the patent is several days overdue. What to do?

Hello! They will issue a fine, nothing more.

I was 2 days late in paying for my patent.

Good afternoon. Unfortunately, if payment is not received, the patent will be canceled automatically the next day.

This means it has already been cancelled, unfortunately.

Good evening, Alexey. Even if you are late in paying for a patent by 1 day, the patent itself will be canceled by Moscow Department of Migration officers and a decision will be made against you to ban you from entering the Russian Federation.

My friend from Tajikistan expired his patent by 1 day. If you pay today you can.

Good afternoon. According to current legislation, failure to pay for a patent entails its automatic cancellation the very next day.

I am 1 month late in paying for my patent, what will happen to me? Payment was 2500

Your patent has already been revoked for non-payment and a ban on entry into Russia has been issued.

I was late in paying for the patent, two days after I received the patent on the 12th, and it says on the 8th, I paid today from the 8th for three months, did the bank payment go through, is it valid or is the patent revoked?

The patent has been revoked, you need to collect the documents again.

I am 2 days behind on my patent payment. Is it valid?

Good afternoon, Denis. Unfortunately no. The day of late payment for a patent is the day of its automatic cancellation. If you need help with registration, I will give you a free consultation. Good luck.

What to do if you are two days late in paying for a patent.

Good afternoon, Nikolay! Even if payment is late by one day, your patent is automatically revoked! Want to know your next steps? Write: Which state are you a citizen of?

What to do if you are one day late in paying for a patent?

Good afternoon, please re-register it.

Do I understand what you are saying about a patent as part of a business activity? And the second question, for what period did you take out the patent: 12 months or up to 6 months. After all, the terms of payment for a patent are different, which means you need to specify which payment you are overdue? You will not be able to re-issue a patent, because you will have an arrears on your patent due to late payment. And the Federal Tax Service will refuse on the basis of clause 4 of clause 4 of Art. Internal Revenue Code 346.45. You will first need to pay off the arrears plus penalties and, as Valentina Aleksandrovna said, start obtaining a new patent.

I am 2 days late in paying for my labor patent, what will happen now.

This patent may be revoked.

Hello. Administrative penalty.

What to do if you are late in paying for a patent?

Now there is nothing to do. It had to be done on time.

Patent payment is overdue by 5 days. What to do next? Is it possible to pay more, and will it be cancelled?

There is a possibility of imposing an administrative fine.

If he is two weeks late in paying for a patent, is he trying?

Yes, the patent is invalid.

Hello, I am 2 days late in paying for the patent, what is the penalty?

Dear Otgay! In modern Russia, many citizens of other countries work under a patent. But under certain circumstances, a foreigner may forget to pay for the renewal of the document or do it late. Then it turns out that he will work at the company illegally for several days. What should a migrant and company management do if an employee is late in paying for a patent? Will the situation be corrected by providing the visitor with leave at his own expense for the duration of the violation? And how many days is given to the employee to re-register the document? Expired patent Obtaining a work permit To better understand the consequences of being late in paying for a patent, let’s consider the rules for acquiring it. A permit document is required for working in Russia for residents of visa and visa-free countries. It will not have to be issued only under special circumstances, in accordance with Article 13.3 of Federal Law No. 115. For example, a patent is not required for an employee of an accredited foreign company whose branch is located in the Russian Federation. The issuance of such documents is carried out by local departments of the Federal Migration Service. A foreign citizen can contact the competent authority independently or through a special company established in the region on the basis of an agreement between local authorities and the migration service. In settlements where there are no such companies, from 2021, visitors have the right to submit documents through proxies; this will require: Application. Identity card (for example, internal passport). A migrant card with a stamp confirming the arrival of a foreigner in the Russian Federation or the issuance of this card by the FMS department. The purpose of arrival in Russia is clearly indicated – work. VHI insurance policy or an agreement on medical care on a reimbursable basis, signed in the region of employment of the visitor. Certificate that the migrant has been registered. Certificate of proficiency in the state language, basic history and legislation. The results of a medical study confirming that the migrant does not have dangerous infectious diseases listed in Order of the Ministry of Health No. 384 n, as well as drug addiction and alcoholism. The listed documents are sent to the local department of the Federal Migration Service within 30 days after the foreigner’s arrival on the territory of the Russian Federation. If there is a delay, you will have to pay a fine worth from 10 to 15 thousand rubles. Legislation Enterprises and individual entrepreneurs do not have the right to hire persons who have citizenship of another state if they have patents issued before the beginning of 2015. This is due to the fact that until this time, visitors with such documents could only engage in labor activities with employers without individual entrepreneur status. According to paragraph 5 of Article 13 of Federal Law No. 115, a patent is granted to migrants for a period of 1 month to 1 year, with the exception of residents of the Republic of Tajikistan. For the latter, this time increases to 3 years, since an agreement was concluded between the governments of the two states on the mutual protection of the labor activities of their citizens. You can renew a patent without contacting the Federal Migration Service, but by making an advance payment for personal income tax. However, the total period of validity of the permit should not exceed one year. An application for renewal of a document must be submitted no later than 10 days before its expiration date. This can be done only once, as indicated in paragraphs 5 and 8 of Art. 13.3 Federal Law No. 115. Russia).

A violation is a violation until it is corrected. “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 04/23/2018, as amended on 05/31/2018) (with amendments and additions, entered into force on 05/01/2018 ) Section 346.51. The procedure for calculating tax, the procedure and terms for paying tax 2. Taxpayers pay tax at the place of registration with the tax authority within the following terms (unless otherwise established by paragraph 3 of this article): 1) if the patent was received for a period of up to six months - in the full amount of tax no later than the expiration date of the patent; 2) if the patent was received for a period of six months to a calendar year: in the amount of one third of the tax amount no later than ninety calendar days after the patent came into effect; in the amount of two-thirds of the tax amount no later than the expiration date of the patent. (clause 2 as amended by Federal Law dated December 29, 2014 N 477-FZ) (see text in the previous edition) 2.1. In the event of non-payment or incomplete payment of tax by an individual entrepreneur, the tax authority, after the expiration of the period established by subparagraph 1 or 2 of paragraph 2 of this article, sends the individual entrepreneur a demand for payment of tax, penalties and fines.

The patent was issued on November 24, is it possible to pay for it on December 24 or am I already overdue?

In fact, December 24th was the last day of payment. But you should try to pay before 24 so that there are no questions. But in reality it depends on what is in the Ministry of Internal Affairs database, for some everything is fine, but for others it is cancelled. You can contact me at 8-977-329-27-42, and you can also write to me on WhatsApp or Viber using this number.

I am 21 days behind on my patent payment. The patent has clearly been revoked. Tell me how soon I can return back to Russia to apply for a new patent. Thank you. Lobster.

If you are late in paying for a patent, you need to cross the border and register at your place of residence, and then apply for the patent again.

I was 1 day late in paying for a patent, my patent was valid until the 7th, but I paid on the 6th. I went into my personal account to check the validity of the patent and it says (your patent is not valid) what should I do next?

Good evening, how can you delay payment if you say that the Patent is due on the 7th, but you paid on the 6th?! You can contact me at 8-977-329-27-42, and you can also write to me on WhatsApp or Viber using this number.

I found out that 7 months ago, one of the advance payments on the patent was overdue. So what's now? Can I be deported from the country? The next 7 payments were made on time.

Yes, they have the right, even for one late payment, they can cancel the patent. If a lack of payment is detected, they draw up a protocol on an administrative offense in accordance with Article 18.10 of the Code of Administrative Offenses of the Russian Federation. Carrying out labor activity by a foreign citizen or a stateless person in the Russian Federation without a work permit or patent, if such a permit or patent is required in accordance with federal law, or the implementation by a foreign citizen or stateless person of labor activity in the Russian Federation in a profession (specialty, position, type of labor activity) not specified in the work permit or patent, if the work permit or patent contains information about the profession (specialty, position, type of labor activity), or the implementation by a foreign citizen or stateless person of labor activity outside the boundaries of the subject of the Russian Federation, on the territory of which this foreign citizen was issued a work permit, patent or temporary residence permit - (in ed. Federal laws dated 19.05.2010 N 86-FZ, dated 24.11.2014 N 357-FZ, dated 29.06.2015 N 199-FZ) (see text in the previous edition) entails the imposition of an administrative fine in the amount of two thousand to five thousand rubles with or without administrative expulsion from the Russian Federation. Pay now before you draw up a protocol on an administrative violation. All the best.

If you are 1 day late in paying for a patent, you can still pay.

Hello, Ivan! If you are late with payment by at least one day, the patent expires. If you pay late, you will not have your patent renewed. You will have to obtain a patent again - after re-entering Russia. 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 federal executive body in the field of migration is not required. Otherwise, the validity period of the patent is terminated from the day following the last day of the period for which the personal income tax was paid in the form of a fixed advance payment (clause 5, article 13.3 of the Federal Law of July 25, 2002 N 115-FZ “On the legal status of foreign citizens in the Russian Federation").

If you are 1 day late in paying for a patent, you can still pay. 0 I was 1 day late in paying for a patent and could pay. You can, there were court decisions where a delay of two days did not play a role...

I forgot to pay for the patent, I’m four days overdue, today I want to pay, will my patent really be available or no longer need to pay.

What can you do now? Nothing can be done anymore. In accordance with the Federal Law “On the Legal Status of Foreign Citizens in the Russian Federation”, your patent is no longer valid.

The patent must be paid within the period established by law... Please note that the patent term is counted from the start date of payment.

I am two weeks late on my patent payment, what should I do?

Hello! If we are talking about an individual entrepreneur, then the Federal Tax Service will send you demands for repayment of arrears, fines and penalties. The amount of sanctions is established by Art. 122 of the Tax Code of the Russian Federation - from 20% for a primary violation to 40% for a repeated violation of the underpaid tax amount. Please note that you do not lose the right to use PSN!

I am 3 days late in paying for my patent, is the patent cancelled?

Hello! Late payment for a patent does not lead to deprivation of the right to apply it. The Federal Tax Service will send you a demand to repay the arrears, fines and penalties. The amount of sanctions is established by Art. 122 of the Tax Code of the Russian Federation - from 20% for a primary violation to 40% for a repeated violation of the underpaid tax amount.

Patent payment is overdue by a month. Due to the fact that I was traveling home I could not pay. The patent has been revoked, or the debt can be paid off. If cancelled, how soon can I apply for a new one?

Federal Law of July 25, 2002 N 115-FZ (as amended on July 19, 2018) “On the legal status of foreign citizens in the Russian Federation” Article 13.3. Features of the labor activity of foreign citizens who arrived in the Russian Federation in a manner that does not require a visa, on the basis of a patent 3. Refusal to accept an application for a patent is not allowed, except in the case of failure to provide any of the documents specified in subparagraphs 1, 2, 4 - 7 paragraph 2 of this article, or the adoption by the federal executive body in the field of migration of a decision to suspend for a certain period the issuance of patents on the territory of a constituent entity of the Russian Federation or the adoption by the Government of the Russian Federation of a decision to suspend for a certain period the issuance of patents on the territory of the Russian Federation, or the presence refusal to issue or re-register a patent or revocation of a patent during the year preceding the date of filing the application. Yes, late payment of advance tax automatically entails the revocation of the patent. Now consider the option of registering a temporary residence permit.

If payment for a patent is overdue by one day, is the patent considered invalid?

The patent has already been revoked, apparently. However, use the electronic service on the official website of the Ministry of Internal Affairs and find out for sure.

Regarding the patent. I was two days late in paying for the patent, due to the fact that no one told me that I needed to provide a TIN.

Hello Maria! Unfortunately, in accordance with the law, violation of the deadline for payment of a patent is grounds for its cancellation; you can contact the migration authorities of the Ministry of Internal Affairs to find out the status of your patent. Sincerely, LEGAL.

Patent payment is overdue by 3 days, registration was denied at the MFC because of this, what should I do?

It depends on the reason why you are overdue. In practice, the patent was not revoked. When did YOU receive it (validity period)?

In modern Russia, many citizens of other countries work under a patent. But under certain circumstances, a foreigner may forget to pay for the renewal of the document or do it late. Then it turns out that he will work at the company illegally for several days. What should a migrant and company management do if an employee is late in paying for a patent? Will the situation be corrected by providing the visitor with leave at his own expense for the duration of the violation? And how many days is given to the employee to re-register the document?

Individual entrepreneur is late in paying for a patent - consequences of the offense

The procedure and deadlines for paying taxes are regulated by Art. 346.51 Tax Code. Payments are made to the territorial division of the Federal Tax Service at the place of registration of the individual entrepreneur. In this case, the deadline for transferring payments under the PSN depends on the validity period of the permit:

• Up to 6 months – the tax must be paid in full no later than the expiration of the patent.
• From 6 months before the calendar year – tax must be paid in the amount of 1/3 no later than 90 days. from the moment the document begins to be valid, the remaining 2/3 is paid no later than the expiration of the patent.

If the deadlines set by the legislation of the Russian Federation are violated, the Federal Tax Service sends demands to taxpayers for the repayment of arrears, fines and penalties. The amount of sanctions is established by Art. 122 of the Tax Code of the Russian Federation - from 20% for a primary violation to 40% for a repeated violation of the underpaid tax amount.

Obtaining a work permit

To better understand the consequences of being late in paying for a patent, let’s consider the rules for acquiring it.

A permit document is required for working in Russia for residents of visa and visa-free countries. It will not have to be issued only under special circumstances, in accordance with Article 13.3 of Federal Law No. 115. For example, a patent is not required for an employee of an accredited foreign company whose branch is located in the Russian Federation.

The issuance of such documents is carried out by local departments of the Federal Migration Service. A foreign citizen can contact the competent authority independently or through a special company established in the region on the basis of an agreement between local authorities and the migration service. In settlements where there are no such companies, from 2021 visitors have the right to submit documents through proxies; for this they will need:

1. Statement.
2. Identity card (for example, internal passport).
3. A migrant card with a stamp confirming the arrival of a foreigner in the Russian Federation or the issuance of this card by the FMS department. The purpose of arrival in Russia is clearly indicated – work.
4. VHI insurance policy or an agreement on medical care on a reimbursable basis, signed in the region of employment of the visitor.
5. Certificate that the migrant has been registered.
6. Certificate of proficiency in the state language, basic history and legislation.
7. The results of a medical study confirming that the migrant does not have dangerous infectious diseases listed in Order of the Ministry of Health No. 384n, as well as drug addiction and alcoholism.

The listed documents are sent to the local department of the Federal Migration Service within 30 days after the foreigner’s arrival on the territory of the Russian Federation. If there is a delay, you will have to pay a fine worth from 10 to 15 thousand rubles.

What documents are needed to re-register a patent in 2020?

Also in the month of April, on April 24, 2021, the President signed Federal Law No. 135, which amends Federal Law No. 115, Article 13, Part 8, namely, now a patent can be renewed an unlimited number of times, without the need to travel outside the Russian Federation.

To renew a patent, you must apply no later than ten days before the expiration of the patent, presenting the following documents:

1. application for re-registration of a patent.

2. identification document of a foreign citizen

3. migration card (work as the purpose of entry) and registration

4. A receipt confirming payment of the tax for the patent (advance payment) and a receipt for payment of tax for all months of the valid patent;

5. Voluntary medical insurance policy.

6. Documents confirming the absence of drug addiction and a certificate of absence of disease caused by the human immunodeficiency virus (HIV infection)

7. Certificate of proficiency in the Russian language, knowledge of the history of Russia and the fundamentals of legislation of the Russian Federation

8. Petition from the employer, customer of the work for re-registration of the patent.

9. An employment contract or civil contract concluded between a foreign citizen and an employer.

In Moscow, when accepting documents, the presence of the employer’s notification will be checked at the Department of Internal Affairs of the Main Directorate of the Ministry of Internal Affairs of Russia for Moscow. If there is no information about filing a notification, re-registration will be denied.

Legislation

Enterprises and individual entrepreneurs do not have the right to employ persons with citizenship of another state if they have patents issued before the beginning of 2015. This is due to the fact that until this time, visitors with such documents could only engage in labor activities with employers without individual entrepreneur status.

According to paragraph 5 of Article 13 of Federal Law No. 115, a patent is granted to migrants for a period of 1 month to 1 year, with the exception of residents of the Republic of Tajikistan. For the latter, this time increases to 3 years, since an agreement was concluded between the governments of the two states on the mutual protection of the labor activities of their citizens.

You can renew a patent without contacting the Federal Migration Service, but by making an advance payment for personal income tax. However, the total period of validity of the permit should not exceed one year. An application for renewal of a document must be submitted no later than 10 days before its expiration date. This can be done only once, as indicated in paragraphs 5 and 8 of Art. 13.3 Federal Law No. 115.

An employed foreigner is required to submit to the Federal Migration Service a copy of the agreement with the employing company within 2 months after receiving the patent. Papers are submitted in person or by sending a notice by mail. Otherwise, the document is canceled in accordance with paragraphs 22 and 7 of Article 13.3 of Federal Law No. 115.

If the full name or other passport data of a foreign citizen changes, he must inform the migration service about this in order to edit the information in the patent. The application is drawn up on a form approved by Order of the Russian Federal Migration Service No. 639. If the information has changed abroad, the visitor should contact the relevant authorities within a week after crossing the border with the Russian Federation. If the deadline of 7 days is violated, the migrant will be fined 4-5 thousand rubles. The procedure for making adjustments to a patent is established by the Federal Migration Service of Russia and is prescribed in paragraphs 15 and 29 of Article 13.3 of Federal Law No. 115 and Part 4 of Art. 18.10 Code of Administrative Offenses of the Russian Federation.

The law does not have a uniform standard for indicating special education, profession and type of work activity in a patent. But regional authorities can make such a decision at the local level. Then a permit with new information will be issued 10 days after the Federal Migration Service is notified of the order of the city or regional administration, in accordance with paragraphs 16 and 29 of Article 13.3 of Federal Law No. 115.

Responsibility for patent delay for individuals and individual entrepreneurs

If a visitor does not make an advance payment for personal income tax on time, his document permitting work in the Russian Federation is considered invalid. Therefore, a foreigner is suspended from work for up to a month, in accordance with Article 327.5 of the Labor Code of the Russian Federation. If during this period a company employee does not apply for another patent, he must be dismissed under Art. 327.6 Labor Code of the Russian Federation.

The timing of termination of the employment agreement depends on the grounds for this. The employee is released from official duties one month after termination:

• work permit or patent;
• RVP in the Russian Federation;
• Residence permit in the Russian Federation;
• compulsory health insurance policy or other agreement on the provision of such assistance.

To apply for a new patent after the old one has expired, a foreign citizen should:

• make entry and exit to the border;
• update your migration card;
• upon arrival in the Russian Federation, register within 7 days;
• collect a complete package of documents (list listed above);
• submit these papers to the Federal Migration Service to obtain a patent (the migrant has 30 days for this from the date of entry into Russia).

But what if the expired document belongs to an individual entrepreneur? Will the individual entrepreneur be fined or will not be able to use the PSN (patent tax system) in the future? Legislation in this area has changed significantly in relation to 2021.

Today, failure to pay the cost of a patent is no longer grounds for loss of the right to use the PSN. Federal Law No. 301 made adjustments to the Tax Code. Article 346.45 was edited, which changed the rules for business activities based on a patent for the better. Currently, there are only two grounds for canceling PSN and moving to OSNO:

• exceeding the maximum amount of profit for the year when the company operates on the basis of a patent - from 60 million rubles;
• the number of hired employees, including workers under public agricultural agreements, is higher than permissible - 15 people

Thus, even if an individual entrepreneur has a patent debt, this does not mean that he will forever lose his PSN.

The standards for individual entrepreneurs have become simpler; they no longer need to switch to a common system. This means that at the beginning of the calendar year they do not have to calculate debts for personal income tax, property, the simplified tax system and the unified agricultural tax, depending on the regime used, and submit a report to the inspectorate. However, there is still tax liability for patent delay, and this should not be forgotten. But this applies only to those individual entrepreneurs who issued a permit after the law was issued, that is, later than November 30, 2016. If the document is received in 2021, a late money transfer will not lead to a transition to OSNO.

How and when payments need to be made is stated in Article 346.51 of the Tax Code of the Russian Federation. Calculations are carried out in the department of the Federal Tax Service at the place of registration of the individual entrepreneur. The final date of transfer of funds for the use of PSN is related to the period for which the permit was issued:

• up to 6 months – the tax is paid in full no later than the termination of the patent;
• more than 6 months in a calendar year - one third of the tax is paid within 90 days from the date of receipt of the document, and the rest - before its end

If the deadlines established by law are violated, employees of the Federal Tax Service send notifications to entrepreneurs that they need to pay off penalties, fines and penalties. The amount of sanctions regulated by the Tax Code of the Russian Federation is 20% of the amount of the main payment in case of primary and 40% in case of secondary delay.

Many foreigners go to Russia to find well-paid jobs here. Some people prefer to work illegally, but others understand that a more reliable option is to obtain a patent to work in the Russian Federation, which makes it possible to stay in the country for longer than 90 days and still work completely legally. Unfortunately, situations are common when a foreigner does not have time to submit documents for a patent within the period specified by law, which ruins all his plans. But this is not an irreversible problem, and it can be solved.

Causes of problems with timely registration of a patent

The most common reasons why a foreigner cannot timely file documents for a patent are:

• when entering the Russian Federation, in the column “purpose of entry” on the migration card, it was not about, but something else, despite the fact that only such a mark gives the right to apply for a patent;
• The foreigner did not have time to submit documents for a patent within a month from the date of entry into the Russian Federation.
• the foreigner was unable to pass testing in subjects such as the Russian language, the fundamentals of Russian law and the history of the country;
• the foreigner was unable or did not have time to undergo a medical examination;

How to solve a problem?

Regardless of the reasons for which it was not possible to timely collect and submit documents for obtaining a patent for a work, you can completely repeat the procedure. To do this, you just need to leave the country, or rather, not even go to another state, but go to a neutral zone on the border, go through customs and migration control again, and get a new migration card. Firstly, this will allow you to immediately indicate “Work” in the “purpose of entry” column, and secondly, the law will provide a new deadline for preparing all the necessary documents, which can be done taking into account previously made mistakes.

Free consultation:

Late payment for a patent – ​​what is the liability?

From 2021, late payment of a patent is no longer included in the list of grounds for loss of the right to use PSN. The corresponding changes to the Tax Code were made by Federal Law No. 301-FZ of November 30, 2016. Additional clarifications from the Federal Tax Service are contained in letter No. SD-19-3/ [email protected] dated 02/06/17. Editing clause 6 of Art. 346.45 improved the situation of entrepreneurs in terms of working conditions on a patent. From now on, there are only 2 reasons for losing the right to PSN and switching to OSNO:

1. If the limit of total income for a calendar period (year) is exceeded in terms of the company's activities on a patent - from 60 million rubles.
2. If the limit on the average number of hired personnel of an individual entrepreneur is exceeded, including those employed under GPC agreements - from 15 people.

Thus, from 01/01/17, even if the individual entrepreneur did not pay for the patent on time, this does not mean that working for the PSN is prohibited. Regulatory standards for entrepreneurs have been simplified; there is no longer a need to switch to a common system. Consequently, there is no need to recalculate tax liabilities for personal income tax, property, VAT, simplified tax system or unified agricultural tax from the beginning of the year, depending on the regime applied before the patent, and submit clarifying reports. However, tax consequences for late payment of a patent do exist and should be kept in mind. In addition, we are talking only about those entrepreneurs who received a patent after the date the law came into force, that is, after November 30, 2021. For patents that are valid in 2021, late payment for the patent will not be a reason for switching to OSNO.

Employer's actions upon expiration of a patent

The validity period of this employment document may vary, up to a year. In case of continuing activities in the same organization, the foreigner has the opportunity to renew this document. However, this can only be done before the expiration of this patent and with a special request from his employer.

The employee is required to start collecting documents two months before the expiration date. According to Russian law, a request to extend a patent must be submitted no later than ten days before the expiration of this document. However, in order to avoid unfavorable circumstances, you should submit an application and a package of necessary documents a month before the expiration of the patent.

A patent can be renewed several times, but the total renewal period should not exceed twelve months. Consequently, a foreigner will only be able to work for two years without breaks. After this period, he will need to re-issue this document.

Actions of the employer in case of non-renewal of the patent

If for some reason the employee did not have time to renew this document, then the employer must take the following actions:

— termination of the employment contract;

— sending a notification to the authorized bodies about the commission of this action (currently the Ministry of Internal Affairs deals with patents).

If a foreigner receives a new patent, the employer has the opportunity to again conclude an employment contract with the employee. When carrying out this procedure, the latter is obliged to notify the government agency that the former employee has begun working in its organization.

If the employee does not terminate the contract as soon as possible after the expiration of the patent, it will terminate in a month. This basis is provided for in Russian labor legislation.

What happens if you don’t pay for your patent on time?

The dates for transferring tax payments when working on PSN depend on the period for which you received the patent. Possible options:

There is liability for late payment of taxes. If you have correctly provided the information to determine the value of the patent, and the tax amount has been calculated correctly, if the payment is late, the Federal Tax Service will send you a request for payment of the tax arrears.

In the absence of other tax offenses, a fine for non-payment of a patent to an individual entrepreneur is not established by law. But you will need to pay penalties in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. Penalties are charged only on the amount of tax not paid on time.

We recommend reading: Fine for individual entrepreneurs for late payment of taxes.

The procedure for punishing a foreign citizen for lack of a working patent

Foreign citizens arriving on the territory of Russia in order to earn money are required to draw up documents allowing them to carry out labor activities. One such document is a patent. It can only be issued by those citizens who have the right to enter the Russian Federation without obtaining a visa.

The process of obtaining this work permit is labor-intensive. The time limit complicates this procedure. A foreign citizen is given a month from the date of his entry into the Russian Federation to collect documents and submit an application for a patent.

In thirty days, a foreigner must issue several certificates, pass testing for knowledge of the language, history and legislation of Russia, receive a certificate and carry out several more maneuvers. Not every person coming to Russia is ready to go through all stages of this procedure. Some migrants decide not to waste time on applying for and obtaining a patent, but immediately start working, postponing this procedure. According to Russian law, such foreign citizens are gross violators.

Authorized bodies often conduct various types of inspections. If a foreign citizen who does not have a work patent is noticed carrying out labor activities, then civil servants are forced to apply punitive measures against him, provided for by the legislation of the Russian Federation.

Sanctions for carrying out labor activities without a patent

Carrying out labor activities on the territory of the Russian Federation without a patent is an administrative offense. Punishment for this offense is provided for in the Code of Administrative Offenses of the Russian Federation. A foreigner who has committed this offense will be subject to administrative liability, which is the payment of a fine. Its size can range from two to five thousand rubles.

This type of punishment is the main one and is always applied when this offense is detected. In some cases, a foreign migrant may be deported. For carrying out labor activities in Moscow, St. Petersburg and the regions of these cities without a patent, the employee will be fined seven thousand rubles.

In order to avoid such punishments, a foreign citizen should not start working until he has a patent in his hands, giving permission to work for a given employer, in a given position and in the territory of a specific subject.

Penalties applied to an employer who employs a foreigner without a patent

Carrying out labor activities by a foreigner without a patent is a gross violation of the legislation of the Russian Federation. The Code of Administrative Offenses of the Russian Federation provides for penalties for this offense in the form of a fine, which the foreign citizen must pay. In some cases, deportation is added to this type of punishment. However, not only the employee is responsible for working without a patent.

Before getting a job under a patent, a foreigner must agree on all conditions with the employer and obtain his approval. After receiving a patent, an individual or the head of an organization notifies the authorized bodies that this foreign citizen is carrying out activities for him. Consequently, a foreigner cannot start work without the knowledge of the employer. This indicates that both the employer and the foreign citizen are guilty of such an offense.

Since the foreigner is responsible for working without a patent, the organization or individual must also be punished for the illegal act. The Code of Administrative Offenses of the Russian Federation provides for penalties for an employer if authorized bodies discover that he has a foreign citizen in his service who does not have a work permit.

Employer penalties

The Code of Administrative Offenses of the Russian Federation provides for the division of punishments by categories of employers.

1. Individual. If a violation is detected, an employer belonging to this category is obliged to pay a fine in the amount of two to five thousand rubles.
2. Official (individual entrepreneur). If a violation is established, the authorized bodies impose a fine on this category of employer in the amount of thirty-five to seventy thousand rubles.
3. Legal entities that employ an employee without a patent will be required to pay a fine in the amount of four hundred thousand to one million rubles.

In large cities, the fine may be higher. In some cases, authorized bodies may suspend the activities of organizations in which illegal workers were found in their service, from fourteen to ninety days.

In order to avoid such fines, the employer must take a responsible approach to the procedure for employing foreign citizens. It is necessary to make sure that the employee has a list of all necessary documents that allow him to work in Russia. Also, the authorized bodies should be notified that the employer has hired a foreign citizen. This is necessary so that government agencies do not subsequently have suspicions or questions about this employer.