How to pay the salaries of the alien
Labor of foreigners in Russia today is very, very much. In this regard, prior to their employers regularly raises the question associated with the payment of their salaries. The Labour Code provided for this item and makes its recommendations in this regard.
Instruction how to pay wages to an alien
The first question is usually associated with the currency in which you need to pay the employee the money - in rubles or the one in vogue in the employee at home. Article 131 of the Labor Code of the Russian this point is very clear. By law, the wages given to the employee in the currency that is used in the territory where the employer is located, ie, In Russian federation. This means that the foreigner will accrue salary in rubles.
The difference on the issue and the salaries and related taxes lies in the fact that foreigners in Russia are not insured persons in the system of contributions to the pension fund and other social needs. Therefore, from their wages 20% rate of the unified social tax is not deductible.
You have to understand what status has hired a foreigner. If it is ranked among the residents of Russia, ie, to those who are permanently registered and resident in the territory of the Russian Federation, he has the same rights as the indigenous population. For him, the object of taxation will be the income received in the territory of the Russian Federation. And all profits will be taxed at the rate of 13%.
If a foreigner - non-resident, the tax will be levied only those of its revenues, which have been received from certain sources. The tax rate in this connection will be much higher - 30%.
Remember that there were no problems with the tax, we need to work to make only the so-called "legal" foreigners. They are the ones who are officially registered with the Federal Migration Service of the Russian Federation and have a work permit. The only way you will be able to correctly and fairly calculate their salaries, that there are no discrepancies with the current legislation.