And the right of these persons on mandatory pension insurance in the Russian Federation is implemented in the event of payment of premiums (Article 14 of the Law 167-FZ), which is the responsibility of insurers, employers and other persons mentioned in Article 6 of the Law 167-FZ. Contributions for compulsory pension insurance must pay for the foreigners living in the Russian Federation as an provisionally, and continuously. If the foreign national has the status of temporary residents in the territory of the Russian Federation, it is not insured and, accordingly, on payment of the benefit of the individual insurance contributions for compulsory pension insurance is not charged. According to Article 6 of the Law of the Russian Federation on 28 June 1991 1499-1 On Medical Insurance of Citizens in the Russian Federation:" The rules relating to compulsory health insurance imposed by this Act and legislation in accordance with regulations apply to employed people since entering into an employment contract. Find out detailed opinions from leaders such as Electric cars by clicking through. " Accordingly, when the employment of foreign nationals employed in the Russian Federation, the compulsory medical insurance and providing them medical insurance policy of mandatory insurance is carried along with other employees of the enterprises, institutions and organizations, and validity of medical insurance policy of mandatory insurance is determined valid contract with a foreign citizen employment contract (the contract). According to the Ruling of the Federal District of the Far East from March 9, 2005 F03-A59/04-2/4452 employer – the taxpayer unified social tax lawfully subject to liability for tax offense under Article 123 of the Tax Code, as not included in the object of taxation for the calculation of the unified social tax amount of remuneration (fees and fees), accrued in favor of foreign citizens working in Russia. In addition, Chapter 23 of the Tax Code established that the taxpayers of income tax for natural persons (hereinafter in this chapter – the taxpayers) are recognized as individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation are not tax residents of the Russian Federation. In addition, under subparagraph 6 of paragraph 1 of Article 208 of the Tax Code, remuneration for the performance of employment or other responsibilities, work performed, services rendered, the commission of the Russian Federation refers to income from sources in Russia. The concept of tax residence of the Russian Federation found in Article 207 of the Tax Code, under which: "tax resident individuals are recognized, in fact, domiciled in the Russian Federation not less than 183 calendar days within 12 consecutive months. Period when the individual in the Russian Federation is not interrupted by periods of his departure from the Russian Federation for the short term (less than six months) of treatment or training. " Thus, the employer should be borne in mind: regardless of what is generally an employee is a foreign citizen, if he gets a reward for the performance of job duties while in the territory of the Russian Federation for more than 183 days a year, the employer becomes obligated to perform fiscal agent for the employee, that is, the employer must calculate, withhold from the employee – the taxpayer and pay an amount tax on personal income to the appropriate budget.