02.02.12

The new amendments to the law introduces an obligation for employers to pay social contributions to the Pension Fund for temporary located foreign employees (i.e. anyone on a regular work visa or that have a 3 year temporary residency permit)  having a local labor contract with the duration of not less than six months. Prior to this the salary of all expats on a work visa was exempt from this tax. From 1 Jan only foreigner who have the 3-year highly qualified specialists work visa (and permit) will be exempt.

The following rates will apply: 22% of the accumulated salary up to the threshold of 512 000 RUR and 10% from amounts exceeding the mentioned threshold.

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