Newsletter EN

Payments to certain foreign individuals or entities must be made using a revised method.

The amendments concern payers of insurance contributions who have foreign workers. Simultaneously, the latter, as per international treaties, are not acknowledged as insured under either the first or second type of insurance.

Contributions from payments to such individuals are now computed separately based on the type of mandatory insurance. The amount of the payment is determined as a percentage of the amount of contributions calculated at the flat rate or at the flat reduced rates. The values used are:

  • for pension insurance - 72.8%;
  • unforeseen incidents and medical expenses insurance - 8.9%;
  • health insurance - 18.3%.

It is important to note that previously, contributions from payments to such employees were made at a fixed, uniform rate. This followed from the clarifications of the Ministry of Finance. Document: Federal Law N 427-FZ dated August 04, 2023.