| | | Unified Social Tax*: | | | to the Federal budget | 28% | 28% | to the Fund of Obligatory Medical Insurance | 3,6% | 3,6% | to the Fund of Social Insurance | 4% | none | Total: | 5,6% | 35,6% |
| Taxation of the profit of physical persons (NDFL)**
| Up to 183 days a year ? 30% After the 184 th day ? 13% (taxation to be recalculated)
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* Taxes are imposed on the amount indicated for taxation
** Taxes are deducted from the amount indicated for taxation
Questions asked more frequently:
Question 1.: Does degree of taxation depend upon the status of the foreigner in the Russian Federation (visa, temporary residence permit, residence permit, etc.)?
Answer: No, it doesn?t. The degree of taxation of the physical persons is determined by the Tax Code of the Russian Federation (article No 11) and depends upon the number of days the physical person stays in the Russian Federation.
Question 2: A foreign citizen legally employed in the Russian Federation who is on the parole of the Russian company stays less than 183 days in Russia due to business trips related to the business of the Russian company proper. Which degree of taxation of the profit of physical person should be imposed under the circumstances?
Answer: In the Tax Code the procedure which determines the period of stay of the foreigner in the Russian Federation will be determined by the dates when he crossed the Russian boarder as indication in his foreign passport. Therefore if 13% taxation is imposed there is a risk that the degree of taxation will have to be recalculated.
Question 3: If the company on the basis of the civil law contract employs a foreign citizen, does he has to pay a Unified Social Tax?
Answer: He has to pay 31,6% if the civil law contract is legally drafted. Payments to the fund of the social security are not executed.
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