Temporary stay and temporary residence: difference in 2021

Foreigners and their statuses affecting the calculation of contributions

Foreigners are persons who are not citizens of the Russian Federation, but either have confirmation of citizenship of another state or are unable to confirm such citizenship.
They can be in the Russian Federation for three reasons (Clause 1, Article 2 of the Law “On the Legal Status of Foreign...” dated July 25, 2002 No. 115-FZ):

• permanent residence, which requires a residence permit;
• temporary residence, during which a document permitting residence is issued;
• temporary stay when a person enters the Russian Federation with or without a visa, receiving a migration card and issuing a document giving the right to work.

Read more about these reasons in our material .

Foreigners can engage in labor activities:

• under an employment or civil contract agreement;
• as an individual entrepreneur.

To temporarily carry out activities, a foreigner must have a work permit (if he arrived on a visa) or a patent (if a visa is not required). The period of temporary stay in Russia will determine the validity period of the corresponding document. This period may be extended.

Does not make exceptions regarding the compulsory nature of insurance and, accordingly, with regard to the calculation of insurance premiums from foreigners in 2020–2021:

1. Neither paragraph 1 of Art. 7 of the Law “On Compulsory Pension...” dated December 15, 2001 No. 167-FZ, establishing the need for compulsory pension insurance (OPS) for all persons working both under contracts (labor or GPC) and as individual entrepreneurs, except those temporarily in the Russian Federation highly qualified specialists.

2. Neither paragraph 1 of Art. 2 of the Law “On Mandatory Social...” dated December 29, 2006 No. 255-FZ, obliging the implementation of compulsory social insurance (OSI) for disability and maternity of individuals working under employment contracts, except for highly qualified foreign specialists temporarily staying in the Russian Federation. But this law exempts individual entrepreneurs (and, accordingly, foreigners) from OSS (clause 3 of Article 2).

3. Neither art. 10 of the Law “On Compulsory Medical...” dated November 29, 2010 No. 326-FZ, which determines the need to obtain compulsory medical insurance (CHI) for persons working under contracts (labor or GPC) or who are individual entrepreneurs, but who are not classified as highly qualified foreign specialists or foreigners temporarily staying in the Russian Federation.

4. Neither the Law “On Mandatory Social...” of July 24, 1998 No. 125-FZ (clause 2 of Article 5), which extends the obligation for employers to make contributions for injuries and the income of foreigners. These contributions will be accrued in any case, regardless of the status of a foreigner working in the Russian Federation.

That is, insurance premiums for payments to foreigners must be calculated. But these charges have their own nuances, depending on the category of the contribution payer, the basis for the foreigner’s stay in Russia and the qualifications of the foreign specialist.

Who has temporary residence status

Temporarily residing foreign citizens are persons who have a temporary residence permit, issued in accordance with the established procedure, providing the opportunity to reside on the territory of the Russian Federation. The period for which foreigners receive a temporary residence permit is 3 years, after which they need to obtain a residence permit (residence permit), since such a permit cannot be renewed. This fact fundamentally distinguishes this status of a foreign person from the other two, since the validity of the migration card is extended several times, but the residence permit (residence permit) does not have such a period (the exception is highly qualified workers, whose residence permit period is equal to the validity period of the work permit). For identification purposes, foreign citizens temporarily residing in the territory of the Russian Federation have a mark in their identity document stating that they have been granted such a right. If there is no such document, the temporary residence permit is issued separately.

A special feature is that such an employee performs labor duties only on the territory of the subject of residence. An exception is made for workers included in the list from the order of the Ministry of Health and Social Development No. 564n dated July 28, 2010. Such persons are allowed to work outside the subject of residence, but not more than 10 days.

Contributions for foreigners residing (permanently or temporarily)

According to the provisions of the laws on compulsory insurance, foreigners living (permanently or temporarily) in the Russian Federation are subject to such types of insurance as:

• OPS, regardless of how they work (under an employment or GPC contract or as an individual entrepreneur);
• OSS for disability and maternity when performing work under an employment or GPC contract, but not in a situation where the foreigner is an individual entrepreneur;
• Compulsory medical insurance, regardless of how they work (under an employment or civil employment contract or as an individual entrepreneur), but not when the foreign specialist is highly qualified;
• OSS on injuries when performing work under an employment or civil employment contract.

That is, on the income of foreigners registered under an employment or civil employment contract, you will have to pay all contributions according to the same rules as on the income of citizens of the Russian Federation, if the foreigners do not belong to the category of highly qualified specialists. In relation to a highly qualified specialist, accruals for OPS and OSS will be mandatory.

Read about the rules for paying contributions from payments of highly qualified foreign specialists in ConsultantPlus. To do everything correctly, get trial access to the system and go to the Typical Situation. It's free.

A foreign individual entrepreneur will be the payer of contributions for compulsory medical insurance and compulsory medical insurance.

Generally established tariffs for contributions in 2020–2021 from the salaries of foreigners from the EAEU working under a labor or civil service agreement will be (Article 426 of the Tax Code of the Russian Federation):

• on OPS - 22% from income not exceeding 1,465,000 rubles. (in 2021), and 10% of income above this amount;
• OSS for disability and maternity - 2.9% on income not exceeding 966,000 rubles. (in 2021), contributions will not be accrued above this income;
• Compulsory medical insurance - 5.1% of the entire amount of income.

ATTENTION! Calculate contributions to VNIM for temporarily staying foreign workers at a rate of 1.8%, and do not accrue compulsory medical insurance. Calculate all contributions for refugees, just like for Russians (Letter of the Ministry of Labor dated December 19, 2014 N 17-3/B-620). But make sure they actually have refugee status.

In addition, the fee payer may also experience:

• the obligation to apply additional tariffs due to the special working conditions of a foreign employee (Articles 428, 429 of the Tax Code of the Russian Federation);
• the possibility of using reduced tariffs in accordance with Art. 427 Tax Code of the Russian Federation.

If the employer is included in the list of SMEs, then on the income of a foreign worker exceeding the minimum wage, he has the right to pay contributions at reduced rates.

Read more about reduced contributions in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Insurance premium rates for foreigners in 2020–2021 for injuries will depend on the type of activity carried out by the employer.

For foreign individual entrepreneurs, the amount of contributions due for payment will be determined in the same way as for individual entrepreneurs who are citizens of the Russian Federation (clause 1 of Article 430 of the Tax Code of the Russian Federation):

1. Annual payment for compulsory pension insurance for income not exceeding 300,000 rubles. for the year, will be equal to 32,448 rubles. in 2021. If the income turns out to be more than 300,000 rubles, an additional 1% will be charged on the amount exceeding 300,000 rubles. The total amount of payments cannot be more than 8 times the fixed annual payment 32,448 × 8 = 259,584 rubles. in 2021.

2. The annual payment for compulsory medical insurance will be determined as a specific amount - 8,426 rubles. in 2021.

To learn about the amount of contributions for injuries, read the article “The rates of contributions for compulsory social insurance against industrial accidents and occupational diseases depend on the type of economic activity .

Responsibility of those temporarily staying in the Russian Federation

Foreign citizens temporarily staying in the Russian Federation who are guilty of violating the legislation of the Russian Federation are held accountable in accordance with the legislation of the Russian Federation (Article 33 of Law No. 115-FZ).

A foreign citizen is brought to administrative responsibility in case of violation of the rules of entry into the Russian Federation or the regime of stay (residence) in the Russian Federation, expressed, among other things, in violation of the rules of migration registration, movement or the procedure for choosing a place of stay or residence, in failure to fulfill obligations to notify of confirmation of one’s residence in RF (Article 18.8 of the Code of Administrative Offenses of the Russian Federation).

Foreign citizens who carry out labor activities in the Russian Federation without a work permit or patent, or outside the boundaries of the constituent entity of the Russian Federation on the territory of which this foreign citizen was issued a work permit, patent or temporary residence permit (Part 1 of Article 18.10 of the Code of Administrative Offenses of the Russian Federation) are also brought to administrative liability ).

The departure of foreign citizens from the Russian Federation may be limited if they (Article 28 of the Law of August 15, 1996 N 114-FZ):

1. in accordance with the legislation of the Russian Federation, detained on suspicion of committing a crime or brought in as accused - until a decision is made on the case or until a court verdict enters into legal force;
2. convicted of committing a crime on the territory of the Russian Federation - before serving (executing) the sentence or before being released from punishment, with the exception of foreign citizens or stateless persons paroled from serving a sentence, if they do not have material obligations in accordance with a court decision before the injured party;
3. evade fulfillment of obligations imposed on them by the court - until the obligations are fulfilled or until the parties reach agreement;
4. did not fulfill the obligations to pay taxes provided for by the legislation of the Russian Federation - before fulfilling these obligations;
5. brought to administrative responsibility in accordance with the legislation of the Russian Federation for committing an administrative offense on the territory of the Russian Federation - until the execution of the punishment or until release from punishment.

Temporarily staying foreign citizens: features of contributions

The imposition of contributions on foreigners temporarily staying in the Russian Federation has its own rules, primarily because among them are highly qualified specialists, whose income under a contract (labor or civil service agreement) is not subject to any contributions, except for contributions for injuries.

The income of other foreign workers registered under the contract will not be subject to contributions to compulsory health insurance, but will be subject to payments to compulsory health insurance and compulsory health insurance. Tariffs for them will generally be equal (Article 426 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 28, 2017 No. 03-15-06/11189):

• on OPS - 22% from income not exceeding 1,465,000 rubles. (in 2021), and 10% of income above this amount;
• for OSS for disability and maternity - 1.8% from income not exceeding 966,000 rubles. (in 2021), contributions will not be accrued above this income.

At the same time, situations may arise for the contribution payer when he has:

• the obligation to apply additional tariffs due to the special working conditions of a foreign employee (Articles 428, 429 of the Tax Code of the Russian Federation);
• the possibility of using reduced tariffs in accordance with Art. 427 Tax Code of the Russian Federation.

Contribution rates for injuries will depend on the type of activity carried out by the employer.

For individual foreigners with a temporary stay, insurance payments will be determined in the same way as for individual entrepreneurs who are citizens of the Russian Federation and individual entrepreneurs who live (temporarily or permanently) in Russia.

Statuses of a foreign citizen in Russia

Dear partners!

All migration legislation begins with the status of a foreign citizen. Not only the registration process, but also the size of tax deductions, the calculation of insurance contributions to the Pension Fund, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund of the Russian Federation, etc. depend on its exact definition.

What statuses of foreign citizens exist and how to determine it correctly, we will tell you today.

There are three statuses in total:

1. Foreign citizens permanently residing in Russia;

2. Foreign citizens temporarily residing in Russia;

3. Foreign citizens temporarily staying in Russia.

• A permanently residing foreign citizen has a residence permit (cover options, inside spread).

Residence permit is a document issued to a foreign citizen confirming his right to permanent residence in the Russian Federation, as well as to free exit and entry into the territory of the Russian Federation. It can work throughout the entire Russian Federation.

The residence permit is valid for 5 years, after which it can be extended for another 5 years, or citizenship of the Russian Federation can be obtained.

• A temporarily residing foreign citizen has a temporary residence permit.

A temporary residence permit is a mark in the identity document of a foreign citizen, confirming the right of a foreign citizen to temporarily reside in the territory of the Russian Federation until receiving a residence permit. Issued to a foreign citizen if there are grounds for obtaining this status (birth on the territory of the RSFSR and citizenship of the USSR or birth in the Russian Federation, disabled parents who are citizens of the Russian Federation, marriage with a citizen of the Russian Federation, a diploma of education on the territory of the Russian Federation) or within the quota for issuing permits . A foreign citizen with a temporary residence permit can work ONLY in the region where he was issued a temporary residence permit.

The validity period of such a permit is 3 years; subsequently, a foreign citizen can obtain a residence permit. Extension is NOT provided.

• A temporarily staying foreign citizen arrives on the territory of the Russian Federation: - on the basis of a visa; - on a visa-free basis (CIS), receives a migration card at the border, but does not have a residence permit or temporary residence permit.

In the first case, the period of stay is determined by the visa, in the second it cannot exceed 90 days, provided that the foreign citizen has registered with the migration authorities.

It is possible to extend your temporary stay up to 1 year by obtaining a work permit or applying for a labor patent.

Tracking the legal status of a foreign citizen is very important! And this must be done for each citizen separately.

We recommend that the foreign employee’s obligation to promptly provide information to the employer in the event of a change in his legal status is stipulated in the employment contract.

You will learn about the peculiarities of registration of foreign citizens with different legal status in the following issues.

We wish you successful and effective work!

Latest migration news

Some specific situations regarding contributions from the income of foreigners

Art. 420 of the Tax Code of the Russian Federation, defining the object of taxation of insurance premiums, makes an exception regarding payments to foreigners, in which such contributions will not be charged:

• when a foreigner, under an employment or GPC contract, works in a structural unit of a separate nature, located outside the territory of the Russian Federation (clause 5).

The norm specified in paragraph 5 of Art. 420 of the Tax Code of the Russian Federation, allows not to impose contributions on income accrued to foreigners located outside the territory of the Russian Federation and performing work under a civil process agreement remotely (letter of the Federal Tax Service of Russia dated 02/03/2017 No. BS-4-11 / [email protected] ).

However, if income from a foreign company is received by a foreign employee who is temporarily in Russia, working in the representative office of this employer on the territory of the Russian Federation and who is not a highly qualified specialist, then his income must be paid contributions to OPS and OSS for disability and maternity (letter from the Ministry of Finance of Russia dated 02/06/2017 No. 03-15-05/6079).

From the income of a foreigner temporarily staying in the Russian Federation who has received refugee status, unlike other foreigners with a temporary stay, additional deductions will be made for compulsory medical insurance using the usual tariff for the Russian Federation of 5.1% (letter of the Ministry of Labor of Russia dated February 17, 2016 No. 17-3/OOG- 229).

To learn whether to charge contributions if a citizen of the Russian Federation works abroad, read the material “Distance worker abroad: we pay contributions, but we don’t pay personal income tax .

All details of the calculation and payment of insurance premiums, including against accidents, for payments to foreign employees are discussed in detail in the Ready-made solution from ConsultantPlus. Trial access to the system can be obtained for free.

Rights of temporarily staying in the Russian Federation

Foreign citizens enjoy rights in the Russian Federation on an equal basis with citizens of the Russian Federation, with the exception of cases provided for by federal law or an international treaty of the Russian Federation (Part 3 of Article 62 of the Constitution of the Russian Federation; Article 4 of Law No. 115-FZ).

Legislation guarantees foreign citizens located on the territory of the Russian Federation the right to freedom and personal integrity. A foreign citizen has the right to move freely throughout the territory of the Russian Federation.

The exception is cases when restriction of the right of free movement is required to ensure state security, protect public order, health and morality of the population, protect the rights and legitimate interests of citizens of the Russian Federation and other persons.

Also, in cases established by law, there may be a restriction on freedom of movement by the territory of the subject of the Russian Federation into which entry was made (Article 17, , , , Part 3, Article 55 of the Constitution of the Russian Federation; Resolution of the Constitutional Court of the Russian Federation dated February 17, 1998 N 6-P ; clause 1.1 of Article 11 of Law No. 115-FZ).

Foreign citizens have the right to access cultural values, and can also participate in cultural life and use cultural institutions (clause 2 of article 44 of the Constitution of the Russian Federation).

Foreign citizens, on an equal basis with citizens of the Russian Federation, are guaranteed freedom of conscience and religion, and inciting hostility and hatred in connection with religious beliefs is prohibited (Article 28, Part 2 of Article 29 of the Constitution of the Russian Federation).

In the family sphere, foreign citizens can enter into and dissolve marriages with citizens of the Russian Federation and other persons in accordance with the legislation of the Russian Federation (Articles 156, 160 of the RF IC).

Foreign citizens temporarily staying in the Russian Federation have the right to apply to the court and other government bodies to protect their personal, property, family and other rights (Article 46 of the Constitution of the Russian Federation).

In addition, foreign citizens temporarily staying in the Russian Federation have the right (Part 1 of Article 20, Part 1 of Article 23, Part 2, 4 of Article 35, Part 1 of Article 44 of the Constitution of the Russian Federation; Paragraph 4 of Clause 1 of Art. 2, Article 18, 1214 of the Civil Code of the Russian Federation; Article 13 of Law No. 115-FZ):

1. own property;
2. inherit property;
3. independently or jointly with other citizens and organizations to create legal entities;
4. make transactions that do not contradict the law and participate in obligations;
5. have the rights of authors of works of science, literature and art, inventions, and other results of intellectual activity protected by law;
6. have other property and personal non-property rights (for example, the right to life, the right to privacy, personal and family secrets);
7. participate in labor relations on the basis of an additionally issued permit.

A foreign citizen temporarily staying in the Russian Federation does not have the right to work outside the boundaries of the subject of the Russian Federation on the territory of which he was issued a work permit or patent, as well as in a profession (specialty, position, type of work activity) not specified in the work permit (clause 4.2 of Art. 13 of Law No. 115-FZ).

Results

Foreigners can be in the Russian Federation in the status of residents (temporarily or permanently) or temporarily staying. For the first group, insurance premiums will be calculated in the same manner as for citizens of the Russian Federation. That is, at generally established, additional or reduced tariffs, if the foreigner is registered under a contract (labor or civil process agreement). An exception will be highly qualified specialists, from whose income they will not have to make contributions to compulsory medical insurance.

No accruals will be made on the income of highly qualified specialists temporarily located in the Russian Federation and working under a contract (labor or civil employment contract), except for contributions for injuries. And the income of other foreign workers temporarily staying in the Russian Federation and working under a contract must be subject to contributions to compulsory health insurance and compulsory social insurance, applying a special rate for compulsory social security for disability and maternity.

Contributions from the income of foreign individual entrepreneurs will be calculated according to the algorithm for calculating payments for individual entrepreneurs in force in the Russian Federation, regardless of their status.

Sources:

• Federal Law of July 25, 2002 N 115-FZ “On the legal status of foreign citizens in the Russian Federation”
• Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”
• Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”
• Federal Law of November 29, 2010 N 326-FZ “On Compulsory Health Insurance in the Russian Federation”
• Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”
• Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Which foreigners are called temporary stayers?

Temporary stayers are persons who are legally present on the territory of the Russian Federation and have a migration card, but do not have a residence permit (RP) or temporary residence permit (TRP) - this follows from Art. 2 of Law No. 115-FZ of July 25, 2002 “On the legal status of foreign citizens in the Russian Federation.” The length of stay of such a foreigner is limited to the period of the visa issued to him, in the visa-free procedure - no more than 90 days, while in some cases the periods may be longer.

In other words, temporary stay is the first stage in the procedure for a foreigner to obtain a residence permit.

Responsibility of a foreign citizen for violating the rules

The obligation to register arises for foreigners who stay in Russia for more than seven days. If this rule is violated, the foreigner will have to pay a fine of two to five thousand rubles.

A repeated violation may serve as a reason for the expulsion of a foreigner from the Russian Federation and an entry ban for up to five years.

This is an exhaustive list of liability measures applied to foreign citizens for offenses in the field of migration legislation.

What to do if the car owner does not have permanent registration? Read about registering a car at the place of temporary registration. What is the difference between registration and registration? See here.

How to find out who issued a Russian passport? Find out in the article.