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An employee in advance

10.06.2014
An employee in advance

A draft law was submitted to the State Duma, which regulates the attraction of foreign employees by organizations and individual entrepreneurs (IE) in a new way. It is planned to extend the application of the novelties to the employment of those migrants, who arrive in Russia without the need for a visa and intend to work on the basis of patents.

Ekaterina Boldinova, the leading tax lawyer of the Law Firm "YUST", says: “It makes amendments to Articles 226 and 227.1 of the TCRF. These, in essence, extend the application of the obligation to make the fixed advance IIT payment to those foreigners, who are hired by Russian legal entities and IEs and arrive in Russia without visa requirements.

A similar algorithm of payment of the tax is currently valid for those foreigners, who are hired by individuals on the basis of a patent (foreign nursemaids, cooks, maids etc.). The suggested amendments to the TX stipulate that the foreigners, who intend to work at Russian organizations or IEs, will be obliged to pay the fixed advance IIT payments to the budget themselves”. The foreign employee will be obliged to pay the advance payment before they start their professional activity, and not in the course of it, before the beginning of the next tax period. The tax is to be paid at the location of residence or stay.

The original article is available here


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