Insurance premiums for foreign employees in 2023

For the income of foreigners who work under an employment contract or a GPH contract, you also need to charge insurance premiums, as well as for Russian citizens. Those of them who temporarily or permanently reside in the territory of the Russian Federation are subject to all mandatory types of insurance:

• OPS — pension,

• OSS — social disability and maternity;

• CHI — medical;

• OSS on traumatism.

What are the changes to the tariffs

On January 1, 2023, the law No. 237-FZ of 07/14/2022 entered into force, which made quite a lot of changes to the procedure for paying insurance premiums.

The most basic of them are listed below:

1. The single contribution rate is 30%, the single marginal base for insurance premiums is 1,917,000 rubles, over which a reduced tariff of 15.1% is applied.

2. All employers now deduct contributions in a single payment for one KBK in the SFR, and not for each type of insurance separately (pension, social and medical insurance), as it was before the changes.

3. There is a new EFS-1 form for reporting on accrued and paid insurance premiums.

4. The obligation to pay insurance premiums at a single tariff now applies to payments under GPH contracts.

How to pay contributions to the budget for foreign workers in 2023

Due to the changes adopted from January 1, 2023, insurance premiums for Russian and foreign employees are required to be transferred as a Single Tax Payment (EPP).  Contributions for foreigners fall into a Single tax account, which every payer now has in the Federal Treasury.

How to pay contributions to the budget for foreign workers in 2023

From January 1, 2023, insurance premiums for employees, including foreign ones, must be transferred as part of a Single tax payment. This method of paying taxes, fees and contributions is valid in 2023 and it cannot be abandoned. Contributions for foreigners fall into a Single tax account, which every payer now has in the Federal Treasury.