All about highly qualified specialists: who are they?


Requirements for employers

The following have the right to attract highly qualified foreign specialists:

  • Russian commercial organizations;
  • Russian scientific organizations;
  • educational institutions of vocational education;
  • healthcare institutions;
  • organizations carrying out scientific, scientific-technical and innovative activities, experimental development, testing, training in accordance with state priority directions for the development of science, technology and engineering of the Russian Federation, if they have state accreditation in cases provided for by the legislation of the Russian Federation;
  • branches of foreign legal entities duly accredited on the territory of the Russian Federation.

Additionally, these organizations must meet the following requirements:

  • within two years before the date of submission of the application to attract highly qualified foreign specialists, they were not subject to administrative punishment for illegally recruiting foreign citizens or stateless persons to work in the Russian Federation;
  • at the time of filing such a petition, they do not have any outstanding decisions imposing an administrative penalty for committing these administrative offenses.

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If the employer or customer of work (services) through his own fault has not performed:

  • assumed obligations to a highly qualified specialist;
  • mandatory terms of the employment contract;
  • essential terms of a civil contract for the performance of work (provision of services), concluded with a highly qualified specialist, -

he has the right to again attract highly qualified specialists, but not earlier than two years from the day when the relevant circumstances became known to the federal executive body in the field of migration (Clause 26, Article 13.2 of Law No. 115-FZ).

When an employer (customer) submits a new petition to hire another highly qualified specialist before the expiration of the specified period, the FMS of Russia, without considering the new petition on its merits, notifies the employer (customer) in writing of the date from which he will be able to make this request.

Hiring foreign citizens

Hiring of HQS is carried out only if the employer and employee have special permits to conduct labor activities. A specialist can be sent to several regions of the country to perform his duties. In this case, you should strictly adhere to the rules of the employment or civil contract.

Before arriving on the territory of the Russian Federation, a highly qualified foreign specialist must obtain a permit to conduct activities, a medical policy, and an agreement with the employer. This package of documents is issued for each family member who arrives with the employee.

Hiring HQS brings good savings to the employer

The accompanying documentation is processed by the Migration Service. The duration of work permits may be extended. Please be aware of the possibility of revoking your permit.

Important! The state does not impose special requirements on the skills and professionalism of HQS; the criteria and conditions are determined by the employer. Specialists cannot engage in commercial customer service or religious activities.

Legislative regulation of status

Inviting experts in their field and involving them in work is regulated by the Law of the Russian Federation of July 25, 2002 N115-FZ (Articles 13, 14, 18). “On the legal status of foreign citizens in the Russian Federation.” To be successfully employed, a foreign citizen must be of legal age and legal capacity. Upon arrival at the place of work, he is obliged to comply with all provisions of the law relating to his stay in Russia.

Specialists have the right to choose a profession, the freedom to use their skills, abilities and abilities, to use real estate and other property for commercial and economic activities not prohibited by law.

Due to the high demand for talented specialists from abroad and the need for their services, this category of workers has a number of advantages that distinguish them from other foreigners:

  • no quota is required when applying for a job;
  • to arrive in the Russian Federation, citizenship is not considered, only visas or the right to visa-free entry are needed;
  • a high-class worker can choose any subject of the Federation or work in several;
  • You don’t have to register for 90 days;
  • no pension insurance required;
  • it is possible to obtain a residence permit for both HQS and their family members;
  • a voluntary right to a simplified procedure for obtaining Russian citizenship is given.

At the same time, the invited employee does not have the right to engage in activities that are not specified in the permit document, or to work in organizations prohibited by Russian legislation.

A citizen of a foreign state is required to make changes to his work permit if his last name, first name, patronymic or passport details have changed. To do this, it is enough to contact the authority that issued this document. The specialist not only performs his duties, but also bears administrative responsibility for:

  1. carrying out work on the territory of another constituent entity of the Russian Federation without permission;
  2. violation of the time frame for changing the information specified in the issued permit.

High-class specialists from abroad have the right to live at their place of work with their family. Let us list those who, according to the law, are members of the HQS family:

  • husband or wife;
  • own children born in marriage, adopted;
  • parents;
  • grandmother;
  • grandfather;
  • grandchildren.

Members of an employee's family can obtain a residence permit, get a job without a quota, receive secondary, special, higher education, and choose a job permitted in the Russian Federation.

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A foreign worker has the right to take only members of his family with him. Other foreign citizens who are not part of the HQS family arrive in Russia as private individuals.

A foreign specialist has the right to obtain a residence permit and invite members of his own family. The invitation will be valid until the expiration of the issued employment permit. He can extend the residence permit if he signs a new contract or extends the old one.

Taxation and insurance contributions from the employee

Regardless of status, the employee is still required to deduct some part of his income (make contributions). A highly qualified specialist pays:

  • Contribution for injuries (from 0.2 to 8.5% of wages, depending on the type of activity).
  • Insurance contributions, including: to the pension fund - 22%, social - 2.9% (if you have a temporary residence permit). In the absence of such permission or residence permit, the HQS does not deduct the given contributions.
  • The personal income tax rate for a specialist is 13%.

From this we can conclude that hiring HQS also has advantages in taxation, because for ordinary employees the personal income tax rate and insurance premiums are each 30%.

Insurance of highly qualified specialists is mandatory only for persons who reside in the Russian Federation on a permanent basis or have the status of permanent residents.

HQS who have the status of temporary stayers are not subject to such insurance, and payments in their favor are not assessed by the Social Insurance Fund.

When quotas don't apply

Highly qualified foreign specialists are not subject to quotas for issuing invitations to foreign citizens to enter the Russian Federation for the purpose of carrying out labor activities and work permits (clause 2 of Article 13.2 of Law No. 115-FZ).

Let us note that the Ministry of Health and Social Development of Russia every year approves a list of professions (specialties, positions) of foreign citizens - qualified specialists who are employed in their existing profession (specialty), to which quotas do not apply (clause 29 of the Procedure for determining by executive bodies of state power the need to attract foreign workers and the formation of quotas for foreign citizens to carry out labor activities in the Russian Federation, approved by Decree of the Government of the Russian Federation of December 22, 2006 N 783).

Thus, for 2011, the list of professions (specialties, positions) of foreign citizens - qualified specialists employed in their existing profession (specialty), to which quotas do not apply, was approved by Order of the Ministry of Health and Social Development of Russia dated January 24, 2011 N 22n (registered by the Ministry of Justice of Russia 02/09/2011 for N 19757).

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In order for a specialist to be considered qualified, the name of his profession, specialty, position must coincide with that indicated in the above-mentioned List of professions (specialties, positions). Without such a match, he cannot be considered qualified.

For a highly qualified specialist, the main thing is the amount of annual earnings (profession, specialty, position do not matter).

Permission to attract and use foreign workers does not need to be issued (clause 4.5 of Article 13 of Law No. 115-FZ).

However, in order to hire such specialists, the employer (customer) must formalize:

  • an invitation to enter the Russian Federation and a work permit if they are staying in the Russian Federation on the basis of a visa (clause 4 of article 13, clause 2 of article 18 of Law No. 115-FZ);
  • work permit - for foreign citizens who arrived in the Russian Federation in a manner that does not require a visa (clause 4 of article 13, clause 2 of article 13.1 of Law No. 115-FZ).

Exclusion from activities for HQS

A highly qualified specialist cannot provide the following services:

  • religious, preaching, etc.;
  • customer service in retail chains;
  • customer service in pharmaceutical activities.

The exception is situations in which the VKS is the leader or coordinator of networks.

Important! If the company was subject to administrative liability within 2 years before the date of submission of the application for registration of a specialist, such an application will not be approved.

Video conferencing work

The following employers can invite and hire specialists from other countries:

  • scientific and research organizations;
  • educational, healthcare and sports institutions;
  • organizations that have state accreditation to conduct innovative, research, experimental and technical activities.

In addition to them, other organizations that do not have a ban on inviting them can draw up contracts with foreign highly qualified specialists. Foreign personnel can work in the mining industry, IT technologies, tourism and other fields.

Foreigners cannot work:

  • municipal employees;
  • members of the crew of a military ship or aircraft owned by the state;
  • at factories, enterprises and organizations whose activities are related to the protection of the security of the Russian Federation;
  • in points and stores selling consumer goods.

If you already have the employer’s consent to hire you, then the job application procedure itself consists of several stages:

  1. Collection of necessary documents.
  2. Submitting an application to the Main Department of Migration Affairs of the Ministry of Internal Affairs.
  3. Consideration of a written application within 14 working days.
  4. Issuance of a work permit to a specialist in Russia. If necessary, obtain a visa.
  5. Signing of an employment contract by the parties.

A work permit for a highly qualified specialist is issued for the duration of the employment contract or civil contract concluded by him for the performance of work (provision of services) with the employer who attracts him or the customer of the work (services), but for no more than three years.

This period can be repeatedly extended for the duration of the employment contract or civil contract for the performance of work (rendering services), but not more than three years for each such extension.

If, in accordance with an employment contract or a civil contract for the performance of work (provision of services), a highly qualified specialist is expected to carry out labor activities in the territories of two or more constituent entities of the Russian Federation, then a work permit valid in the territories of these constituent entities of the Russian Federation is issued.

A refusal to issue a work permit to a highly qualified specialist is possible if he (Clause 10, Article 13.2 of Law No. 115-FZ):

  • advocates a violent change in the foundations of the constitutional system of the Russian Federation, and by other actions creates a threat to the security of the Russian Federation or citizens of the Russian Federation;
  • finances, plans terrorist (extremist) acts, assists in the commission of such acts or commits them, as well as through other actions supports terrorist (extremist) activities;
  • during the five years preceding the date of filing an application for a work permit, was subject to administrative expulsion from the Russian Federation, deported or transferred from the Russian Federation to a foreign state in accordance with the international treaty of the Russian Federation on readmission;
  • submitted forged or forged documents or provided knowingly false information about himself;
  • convicted by a court verdict that has entered into legal force for committing a grave or especially grave crime or a crime the relapse of which is recognized as dangerous;
  • has an outstanding or unexpunged conviction for committing a grave or especially grave crime on the territory of the Russian Federation or abroad, recognized as such in accordance with federal law;
  • repeatedly (twice or more) within one year was brought to administrative responsibility for violating the legislation of the Russian Federation in terms of ensuring the regime of stay (residence) of foreign citizens in the Russian Federation;
  • if a decision is made in accordance with the established procedure on the undesirability of the stay (residence) of this foreign citizen in the Russian Federation.

These circumstances may also serve as grounds for refusing to issue an invitation to enter the Russian Federation for the purpose of carrying out work activities.

Highly qualified managers

The international agreement with France dated November 27, 2009 separately identified the following categories of foreign workers:

- employees of representative offices (branches) - citizens of the state of one party working in representative offices (branches) of legal entities located on the territory of the state of the other party;

— employees of one group of companies;

- managers of an enterprise are citizens of the state of one party who, by virtue of the legislation of the state of that party or the constituent (statutory) documents of the enterprise, manage or direct this enterprise on the territory of the state of the other party.

Following accession to the World Trade Organization (WTO) on the basis of Federal Law dated December 28, 2013 N 390-FZ “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law “On Ratification of the Protocol on the Accession of the Russian Federation to the Marrakech Agreement on establishment of the World Trade Organization on April 15, 1994." A new article was introduced into the Law “On the Legal Status of Foreign Citizens” - Art. 13.5 “Features of labor activity by foreign citizens sent to work in branches, representative offices and subsidiaries of foreign commercial organizations registered in the territories of member states of the World Trade Organization located on the territory of the Russian Federation.”

The use of labor for this category of workers (let’s call them highly qualified managers; hereinafter referred to as VKR) is very limited. First of all, not all legal entities have the right to send their employees to subsidiaries, branches and representative offices in the Russian Federation. This applies only to foreign commercial enterprises registered in the territory of a member state of the World Trade Organization (hereinafter referred to as the foreign commercial organization).

Such companies can send their employees to subsidiaries that provide services, branches and representative offices. Let me remind you that in accordance with Art. 105 of the Civil Code of the Russian Federation, an organization is recognized as a subsidiary if another (main) company, due to its predominant participation in its authorized capital, or in accordance with an agreement concluded between them, or otherwise has the opportunity to determine the decisions made by such company.

To be able to work freely in Russia, foreigners must work for at least one year in the foreign commercial organization that sent them.

Foreign companies can send the following categories of workers:

1. Managers - to a representative office, branch or subsidiary.

2. Other key personnel - to a branch or subsidiary of a foreign commercial organization. At the same time, sent foreigners must have an income in Russia of at least 2 million rubles per year (365 calendar days), have a high level of qualifications and (or) extraordinary knowledge that meets the requirements.

Despite the fact that the level of qualifications and extraordinary knowledge are determined by the organization independently, legislators have retained the opportunity for the Government of the Russian Federation to establish additional requirements.

In addition, the labor function of such key specialists must be related to direct participation in the provision of services by these branches or subsidiaries of a foreign commercial organization. The list of services is determined in accordance with the obligations of the Russian Federation within the World Trade Organization. Accountants are separately noted - these positions can be filled by foreign citizens temporarily or permanently residing in the territory of the Russian Federation.

There are also numerical restrictions on foreign managers in Representative Offices: the total number of foreign citizens working in the Representative Office, on the basis of Art. 13.5 of the Law, cannot exceed five people, and in the banking sector - two people within the number of employees of representative offices of a foreign commercial organization, agreed upon during accreditation by the authorized accrediting body.

In addition, to ensure security, the Government of the Russian Federation may establish restrictions on the performance of labor activities by foreign managers based on the principle of priority use of national labor resources, taking into account the situation on the labor market.

Despite the fact that foreign managers and key personnel have a number of benefits, it is very difficult for the organization to comply with all the mentioned restrictions. I expect that the rules on attracting HQs will become more widely used. Unlike the HQS, managers are provided with a limited number of benefits and preferences: work permits are issued outside the quota, work permits are issued for a period of 3 years and can be extended repeatedly for 3 years. Foreign executives are issued a multiple-entry visa for up to three years, also with the possibility of extension. However, unlike HQS, the provision of insurance to family members of such an employee is not a mandatory condition of the employment contract. In addition, while it is possible for HQS and members of their families to obtain a residence permit during the validity of the employment contract, this is not provided for foreign managers. There is also no provision for the possibility for family members of a foreign leader to carry out labor activities outside the quota for issuing invitations to foreign citizens to enter the Russian Federation for the purpose of carrying out labor activities and the quota for issuing work permits to foreign citizens.

What to ask the FMS for

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The Federal Migration Service of Russia provides services for accepting applications from employers (customers of work (services)) to attract highly qualified foreign specialists, processing, and issuing work permits to these specialists. These services are provided on the basis of the Administrative Regulations (approved by Order of the Federal Migration Service of Russia, the Ministry of Health and Social Development of Russia, the Ministry of Transport of Russia and the Federal Fisheries Agency of January 11, 2008 N 1/4/1/2, registered by the Ministry of Justice of Russia on April 09, 2008 for N 11480).

To issue a highly qualified foreign specialist a work permit and issue an invitation to enter the Russian Federation for the purpose of carrying out work activities (if necessary), the employer (customer) submits the following documents to the Federal Migration Service of Russia (clauses 6, 7, 14 of Article 13.2 of Law No. 115-FZ):

  • application for the involvement of a specialist;
  • an employment contract (civil contract for the performance of work (provision of services)) with the hired specialist, the entry into force of which is conditional on the receipt of a work permit by the specified person;
  • a written obligation to pay (reimburse) the expenses of the Russian Federation associated with the possible administrative expulsion from its borders or deportation of the attracted specialist;
  • a copy of the certificate of state registration of a legal entity or an extract from the state register of branches of foreign legal entities accredited in Russia, if the employer is a branch of a foreign legal entity.

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In an application to hire a highly qualified specialist, the employer or customer of work (services) reflects the following information:

  • on the competence and level of qualifications of a foreign citizen;
  • documents confirming that this specialist has professional education.

A highly qualified specialist and his family members arriving in the Russian Federation who are foreign citizens must have:

  • a medical insurance agreement (policy) valid on the territory of the Russian Federation or
  • the right, on the basis of an appropriate agreement concluded by the employer or customer of work (services) with a medical organization, to receive primary health care and specialized medical care.

The application form for attracting a highly qualified foreign specialist is approved by Decree of the Government of the Russian Federation of June 30, 2010 N 487.

Assessment of employee competence. Finding a new employer

Foreigners have the right to independently obtain the status of highly qualified specialists in the Russian Federation. To do this, you should contact the representative office of the federal executive body with a petition and supporting documents. Next, the employee’s information is posted on the official website of the migration authority of the Russian Federation. To conduct an interview with a potential employer, a HQS can apply for a business visa and enter the territory of the state for a certain period. An invitation is not required to obtain a visa.

The customer independently assesses the level of competence and qualifications of a foreign specialist.

When assessing, the level of training of a highly qualified specialist is taken into account, which is confirmed by documents and information about the results of a citizen’s activities (for example, educational diplomas, reviews from previous employers, assessments of recruitment organizations, etc.).

The specialist has the right to search for a new employer in the event of early termination of the contract. All documents and permits for the HQS and his family are considered valid for 30 days from the date of termination of the contract.

Pitfalls for the employer and the employee from abroad

To attract personnel from other countries, employers try to comply with all documentation requirements. However, it is advisable to approach this issue more seriously in order to avoid mistakes both on the part of the HQS and on the part of the receiving organization. Employers and foreign specialists need to pay attention to the following points:

  1. When drawing up an agreement, it is mandatory to indicate the surname and name of the foreign employee, translated into Russian. Names should not be different in different documents.
  2. The agreement should not be signed by unauthorized persons - relatives of the foreigner or representative of the organization. If the contract is signed by an authorized employee on the basis of a power of attorney, it is recommended to attach not only a copy of it, but also the original.
  3. To provide timely medical care to a foreign citizen and his family members, the employer must draw up an agreement with a healthcare organization in advance.
  4. If a specialist wants to work in several regions, then he should obtain a work permit, which will be valid in these regions and regions of Russia.
  5. The contract must specify the salary that corresponds to his status.

Foreign highly qualified specialists work in the Russian Federation in various industries. These are employees who have a solid store of knowledge, innovative ideas and scientific developments, rich practical experience and good work skills. Their cooperation with Russian employers produces tangible results in the development of production, scientific, educational and other areas.

We continue cooperation

To extend the validity of a work permit, the employer (customer) no later than 30 days before the expiration of such a permit submits to the Federal Migration Service of Russia (its territorial body) (Clause 17, Article 13.2 of Law No. 115-FZ):

  • statement;
  • an employment contract (civil contract for the performance of work (provision of services)) with the specified specialist, concluded and formalized in accordance with the legislation of the Russian Federation;
  • a copy of the health insurance agreement (policy) or the agreement concluded by the employer (customer) with a medical organization for the receipt of primary health care and specialized medical care by a highly qualified specialist and members of his family (foreign citizens) permanently residing with him in the Russian Federation;
  • information about the amount of wages (remuneration) paid to this specialist by the employer (customer);
  • documents confirming the specialist’s registration at the place of residence;
  • information on registration of a highly qualified specialist with the tax authorities of the Russian Federation.

Refusal to accept an application from an employer (customer) to extend the validity period of a work permit for a highly qualified specialist is not permitted, except in cases where the specified persons fail to provide any of the listed documents (Clause 18, Article 13.2 of Law No. 115-FZ). Moreover, if information about the registration of a highly qualified foreign specialist at the place of stay is already in the state information system for migration registration, then the absence of documents confirming his registration at the place of stay is not a basis for refusing to accept an application to extend the validity of a work permit (paragraph 2, clause 18, article 13.2 of Law No. 115-FZ).

The application is considered within no more than 14 working days from the date of receipt of the said application by the federal executive body in the field of migration (Clause 19, Article 13.2 of Law No. 115-FZ).

Advantages of attracting foreign HQs

Attracting highly qualified specialists to carry out activities in the Russian Federation is beneficial for the employer:

  • firstly, registration is less labor-intensive than when registering ordinary foreign workers;
  • secondly, the list of positions does not apply to HQS, which means there is no need to re-register for another position.

If the invited specialist fulfills all the requirements established by law, he has the right to stay in any region of the Russian Federation for an unlimited amount of time. There is also no need to register with the migration center.

Services accept and review HQS documents within 14 working days. Obtaining a standard permit takes up to 4 months.

Important! VKS, with a fixed salary of 167 thousand rubles per month, makes insurance contributions in the amount of 4,000 per year. At the same time, an ordinary foreign worker earns about 480 thousand rubles.

How much does non-compliance cost?

Let us remind you that for attracting a foreign citizen to work in the Russian Federation, if he does not have a work permit, the following fines are levied (Part 1 of Article 18.15 of the Code of Administrative Offenses of the Russian Federation):

  • for citizens - from 2000 to 5000 rubles;
  • officials - from 25,000 to 50,000 rubles;
  • legal entities - from 250,000 to 800,000 rubles. —

or administrative suspension of activities for up to 90 days.

Drawing up an employment contract in violation of Art. 57 of the Labor Code of the Russian Federation is a violation of labor legislation, for which the following fines are provided (Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

  • for officials - from 1000 to 5000 rubles;
  • legal entities - from 30,000 to 50,000 rubles. —

or administrative suspension of activities for up to 90 days.

About the rights of the specialist himself

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A highly qualified foreign specialist has the right:

  • find a new employer, customer of work (services);
  • obtain a new work permit, -

provided that 30 working days have not elapsed from the date of early termination of the employment contract or civil contract for the performance of work (provision of services) (clause 11 of Article 13.2 of Law No. 115-FZ).

The specialist's work permit, as well as the visa and residence permit issued to him and his family members, are considered valid for the specified period.

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The employer (customer) is obliged to notify the Federal Migration Service of Russia about the early termination of a contract with a highly qualified foreign specialist (Clause 13, Article 13.2 of Law No. 115-FZ).

A foreign citizen who has independently declared himself as a highly qualified specialist is issued an ordinary business visa without issuing an invitation to enter the Russian Federation (Clause 24, Article 13.2 of Law No. 115-FZ).

A single-entry ordinary business visa is canceled if the request of the employer or customer of work (services) to engage this foreign citizen as a highly qualified specialist is satisfied.

At the same time, he is issued an ordinary work visa for the duration of the employment contract (civil contract for the performance of work (provision of services)), but for no more than three years from the date of entry of this foreign citizen into the Russian Federation.

The validity period of the said visa is extended by the territorial body of the Federal Migration Service of Russia at the place of migration registration at the place of stay for the duration of the employment contract (civil contract for the performance of work (rendering services)), but not more than three years for each such extension (p Clauses 23 - 25, Article 13.2 of Law No. 115-FZ).

A highly qualified foreign specialist and his family members may be issued a residence permit for the duration of an employment contract or a civil contract for the performance of work (rendering services).

Residence permits for a foreign highly qualified specialist and members of his family must be issued for the duration of the work permit issued to this foreign citizen to carry out labor activities in the Russian Federation as a highly qualified specialist.

Highly qualified foreign specialist: instructions for use

A highly qualified foreign specialist is a foreign citizen who has work experience, skills or achievements in a specific activity (Clause 1, Article 13.2 of Federal Law No. 115-FZ of July 25, 2002, hereinafter referred to as Law No. 115-FZ). Moreover, the conditions for attracting him to work in the Russian Federation presuppose that he receives wages (remuneration):

  • in the amount of at least one million rubles per year (365 calendar days) - for highly qualified specialists who are researchers or teachers, if they are invited to engage in research or teaching activities by state accredited higher educational institutions, state academies of sciences or their regional branches, national research centers or state research centers;
  • without taking into account the salary requirements - for foreign citizens participating in the implementation of the Skolkovo project;
  • in the amount of at least two million rubles per year (365 calendar days) - for other foreign citizens.

Note. Who are these “highly qualified foreign specialists”? Who has the right to enter into contracts with them, what should you pay attention to when hiring and calculating personal income tax?

The law does not impose requirements on the competence and level of qualifications of a foreign citizen hired as a highly qualified specialist; the employer or customer evaluates these qualities independently. He bears the corresponding risks, which is specifically stipulated in paragraphs 3, 4 of Art. 13.2 of Law No. 115-FZ.

The following information can be used for assessment:

  • about the results of his work, including reviews from other employers (customers of work (services)), including foreign ones;
  • about the results of intellectual activity, the author or co-author of which is the specified foreign citizen;
  • about professional awards and other forms of recognition of his professional achievements;
  • on the results of competitions carried out by the employer or customer of work (services).

Note. Information about the competence and qualifications of a foreign citizen provided by organizations professionally involved in personnel assessment and selection may be used.

About taxes

Starting from July 1, 2010, in relation to all income received by an individual who is not a tax resident of the Russian Federation from carrying out labor activities as a highly qualified specialist, the personal income tax rate is set at 13% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

If a highly qualified foreign specialist has acquired the status of a tax resident of the Russian Federation, then his income is also subject to personal income tax at a rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation).

However, if a highly qualified specialist has dual citizenship, one of which is Russian, and is not a tax resident, then a rate of 30% is applied (Letter of the Ministry of Finance of Russia dated July 27, 2010 N 03-04-06/0-160).

Salary of a highly qualified specialist in 2018

As mentioned above, a person can receive the status of a highly qualified foreign specialist only if his income meets the requirements of paragraph 1 of Art. 13.2 of Law No. 115-FZ.

So, according to this criterion in 2020, a VIS will be considered an employee:

  1. Receiving at least 83,500 rubles monthly. and invitee:
  • educational and research institutions as a teacher or researcher;
  • a resident (legal entity) of special economic zones (port, tourism, industrial and production);
  • commercial organizations or educational or scientific institutions in the field of high technologies (development, implementation and maintenance of computer programs and databases);
  • commercial companies in the Crimea and Sevastopol;
  • to the territory of the international medical cluster as a pedagogical, scientific or medical worker.
  1. Receiving at least 58,500 rubles monthly. and invited by a resident (legal entity) of a special economic zone with a technology-innovation focus.
  2. Invited to the Skolkovo project (salary amount is not taken into account).
  3. Whose earnings are at least 167,000 rubles. per month (for citizens who do not comply with paragraphs 1–3).

About the need for notification

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The employer (customer of work (services)) is obliged to notify the tax authority at the place of his registration about the attraction and use of a highly qualified foreign specialist (clause 4, clause 8, article 18 of Law No. 115-FZ). This must be done within 10 working days from the date:

  • filing a petition to issue an invitation to the specified specialist for the purpose of carrying out work activities;
  • arrival of a specialist to his place of work or place of stay;
  • obtaining a work permit for this specialist;
  • concluding with a highly qualified foreign specialist in the Russian Federation a new employment contract or a civil contract for the performance of work (rendering services);
  • suspension or cancellation of a work permit for a specialist registered as an individual entrepreneur;
  • cancellation of a work permit for a highly qualified foreign specialist.

Within 30 working days from the date a highly qualified specialist receives a work permit, his employer or customer of work (services) must submit to the Federal Migration Service of Russia information about the registration of this employee with the tax authorities of the Russian Federation (Clause 16, Article 13.2 of Law No. 115-FZ) .

Notifications should be submitted quarterly (no later than the last working day of the month following the reporting quarter) to the Federal Migration Service of Russia (Clause 13, Article 13.2 of Law No. 115-FZ):

  • on the fulfillment of obligations to pay wages (remuneration) to highly qualified specialists;
  • on cases of termination of employment contracts (civil contracts for the performance of work (provision of services)) with these specialists;
  • cases of granting them unpaid leave lasting more than one calendar month during the year.

An employer (customer) who has invited a foreign citizen to the Russian Federation for the purpose of carrying out work activities or who has concluded a new contract with him in the Russian Federation should send the following information to the Federal Migration Service of Russia (its territorial body) and the territorial body of the FSB of Russia:

  • on violation by a foreign employee of the terms of an employment (civil law) contract, as well as on early termination of such an agreement (clause 7, clause 8, article 18 of Law No. 115-FZ);
  • unauthorized abandonment by a foreign worker of his place of work or place of stay (clause 8, clause 8, article 18 of Law No. 115-FZ).

For failure to notify the federal executive body for control and supervision in the field of migration, the executive body for employment issues in the relevant constituent entity of the Russian Federation or the tax authority about the attraction of a foreign citizen to work in Russia, a fine is provided:

  • for citizens - from 2000 to 5000 rubles;
  • officials - from 35,000 to 50,000 rubles;
  • legal entities - from 400,000 to 800,000 rubles. or administrative suspension of activities for up to 90 days (clause 3 of article 18.15 of the Code of Administrative Offenses of the Russian Federation).

Differences between registration according to the standard procedure and VKS

A work permit for a highly qualified specialist is issued for a period of up to three years, while under the standard procedure it is only for 12 months.

Migration registration is carried out within 90 days from the date of arrival on the territory of the Russian Federation and 30 days from the date of change of place of stay. The standard procedure involves carrying out such an action within 7 days from the date of arrival in the country.

A foreign specialist also does not need to confirm knowledge of the Russian language and the absence of infectious diseases.

An ordinary employee has the right to be on a business trip to another entity for no more than 10 days a year (in some cases up to 40 days). For VKS this time is not limited.

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