Updated on: 2025/08/04 14:35 (UTC)
Overview
Russia, which officially is known as the Russian Federation (Российская Федерация, abbreviated in Russian Cyrillic as РФ), is the largest country by land area and is a federal republic that primarily consists of 83 federal subjects (Субъект), with an additional two federal subjects annexed by Russia in 2014 from Ukraine and administered by Russia since then, but over which Ukraine still claims dominion. As a transcontinental country present in Europe and Asia, Russia is one of the very few countries that without regard to territories has borders with three oceans, and the oceans bordering Russia include the Atlantic Ocean, Pacific Ocean, and Arctic Ocean.
China and Russia jointly share the distinction among all countries of having the highest number of land borders with other countries, and of the 14 countries with which Russia has land borders, the 12 that border the main part of Russia are North Korea to the southeast; China, Kazakhstan, and Mongolia to the south; Azerbaijan, Georgia, and Ukraine to the southwest; Belarus, Estonia, and Latvia to the west; and Finland and Norway to the northwest. The Kaliningrad Oblast, which is an exclave of Russia to the west of the main part of the country, is bordered by Lithuania to its north and east and by Poland to its south. In addition to its components on the mainland of Europe and Asia, Russia includes numerous islands, the largest and most populous of which is Sakhalin, which is to the southeast of the main part of Russia.
The federal government in Moscow is primarily responsible for income and social insurance taxation, and setting national employment standards. Local tax authorities have a role in collecting taxes withheld from employment income and forms detailing those payments. The 85 federal subjects of Russia include 46 oblasts (also known as regions or provinces), 22 republics (this term is used even though they are not countries), nine krais (territories with equivalent legal status to oblasts), four autonomous okrugs (areas), three federal cities, and the Jewish Autonomous Oblast. The name Moscow is used by both the federal city of Moscow and Moscow Oblast. The name Altai is used by both the Republic of Altai and Altai Krai.
The three federal cities are the capital city of Moscow, Saint Petersburg, and Sevastopol, which is contested with Ukraine. The 46 oblasts of Russia are Amur, Arkhangelsk, Astrakhan, Belgorod, Bryansk, Chelyabinsk, Irkutsk, Ivanovo, Kaliningrad, Kaluga, Kemerovo (Kuzbass), Kirov, Kostroma, Kurgan, Kursk, Leningrad, Lipetsk, Magadan, Moscow (Podmoskovye), Murmansk, Nizhny Novgorod, Novgorod, Novosibirsk, Omsk, Orenburg, Oryol, Penza, Pskov, Rostov, Ryazan, Sakhalin, Samara, Saratov, Smolensk, Sverdlovsk, Tambov, Tomsk, Tver, Tula, Tyumen, Ulyanovsk, Vladimir, Volgograd, Vologda, Voronezh, and Yaroslavl. The 22 republics of Russia are Adygea, Altai, Bashkortostan (Bashkiria), Buryatia, Chechnya, Chuvashia, Dagestan, Ingushetia, Kabardino-Balkaria, Kalmykia, Karachay-Cherkessia, Karelia, Khakassia, Komi, Mari El, Mordovia (Mordvinia), North Ossetia-Alania, Sakha (Yakutia), Tatarstan, Tuva (Tyva), Udmurtia, and Crimea, which is contested with Ukraine. The nine krai of Russia are Altai, Kamchatka, Khabarovsk, Krasnodar, Krasnoyarsk, Perm, Primorsky, Stavropol, and Zabaykalsky. The four autonomous okrugs of Russia are Chukotka, Khanty-Mansi, Nenets, and Yamalo-Nenets (Yamalia).
Russia’s currency is the Russian ruble.
Employers are responsible for withholding income taxes and social contributions at source. Moreover, employers are responsible for providing basic workplace protections and benefits, such as vacations and holidays.
Foreign workers pay a higher rate of income tax, but receive the lower rate of residents if they establish residency or are highly qualified specialists specifically recruited as such by their employer.
Russian citizens working in the United States are covered by U.S. tax law with possible treaty and work status exclusions applying. Work within the U.S. states and territories is covered by various labor laws.
CURRENCY DETAILS
The currency of Russia is the Russian ruble (), which also is known in Russia simply as the ruble and is distinct from its predecessor currency, the Soviet ruble. The word ruble, which is alternatively transliterated as rouble and as rubl, is rendered in Russian Cyrillic as рубль. The internationally recognized three-letter currency code for the Russian ruble is RUB, which also is one of the currency’s commonly used currency symbols. The plural form of the word ruble in English is rubles and in Russian the word has multiple plural forms, such as rublja (рубля) and rublej (рублей), with usage depending on context.
When an amount of Russian rubles is written using the currency symbol , the currency symbol руб, the currency symbol р or the variant р., the symbol generally follows the numerical value with a space between the numerical value and symbol, although some government entities prefer for there to be no space between the numerical value and symbol.
When an amount of Russian rubles is written using the currency symbol Rbl or one of its variants (Rbl., rbl, rbl. RBL, and RBL.), the currency symbol Rub or one of its variants (Rub., rub, rub. RUB, and RUB.), or the currency symbol R or one if its variants (R., r, and r.), the symbol follows the numerical value with a space between the numerical value and symbol. Although the currency symbol R sometimes is used for the Russian ruble, it is predominantly used as the currency symbol for the South African rand. When an amount of Russian rubles is written using the currency symbol Rb or the variant Rb., the symbol precedes the numerical value with a space or no space between the numerical value and symbol.
One hundredth ( 1 ⁄ 100 ) of a Russian ruble is referred to in English as a kopek and in Russian as a kopeyka (копейка), with the English plural form of kopeks and the Russian plural forms of kopeyki (копейки) and kopeyek (копеек), although transactions involving Russian currency do not typically include amounts other than whole numbers of Russian rubles.
When amounts of Russian rubles are written in Russian, the comma that in English separates the thousands place from the hundreds place instead usually is rendered as a space, although some government entities prefer to merely have the numbers in the thousands place and hundreds place adjacent to each other with no symbol or space between them.
Digital Currencies: Employer use of digital currencies for payroll purposes is restricted under Article 140 of the Russian Civil Code, which generally recognizes the Russian ruble as the exclusive means of payment in the Russian Federation and requires that all prices for financial transactions conducted in Russia be defined in rubles.
TAXES
Resident employers, as well as foreign employers with branch, representative, or subsidiary offices in Russia, are responsible for withholding and remitting employee income taxes and social insurance contributions to the federal government. Taxes are assessed on total worldwide income for residents and total Russian income for nonresidents, although some nonresidents can qualify for special status if they are highly qualified specialists.
Social insurance, meanwhile, is divided into three categories of service: social insurance, pension insurance and health insurance. The standard, combined rate for these funds is 30% of wages within a certain income threshold and 10% of income in excess of this threshold. Employers only are responsible for paying contributions on residents and foreign workers in Russia for more than six months.
The tax year is the calendar year from Jan. 1 to Dec. 31.
Coronavirus (Covid-19) Guidance: Russia reduced the social tax rate for small and medium businesses to 15% from 30% from April 1, 2020, through Dec. 1, 2020, with two-thirds, or 10%, going toward pension contributions and one-third going toward health insurance. These businesses, which qualified based on size listed in 2018 tax returns, were also exempted from social taxes for wages paid in April, May, and June 2020.
Effective Nov. 7, 2020, Russia extended a social tax payment deferral program for small and medium businesses (based on size as of March 1, 2020) in the tourism, hotel, catering, sports, culture, and restaurant sectors for March 2020 for nine months. Other small- and medium-sized businesses may receive deferrals for March through May 2020 for six months and for June through July 2020 for four months.
Payments are to be made in equal monthly installments due by the last day of the month and should be 1/12 of the amount owed.
Individuals who are in Russia for 90 to 182 days in 2020 may apply to the Federal Tax Service by April 30, 2021, to be considered a resident for tax purposes for 2020.
Income Taxes
The income tax is levied on all income accrued through wages earned by employees from employers. Employment contracts must be established between employees and employers for withholding to legally occur. Employers must register with the federal authorities and are classified as “tax agents,” which obliges them to withhold employee income taxes at source and remit them to the federal government.
The income tax is assessed at a flat rate for all resident and nonresident workers, although the flat rate for residents is different from the flat rate for nonresidents. Some exceptions apply, including highly-skilled foreign workers who may qualify for the lower Russian resident rate.
Tax filing and payment processes in Russia are overseen by the Federal Tax Service (Федеральная налоговая служба, abbreviated as ФНС).
The word tax in Russian is налог, transliterated as nalog.
Coverage: Tax residents of Russia include any person within the confines of Russia not less than 183 days within a 12-month period, unless otherwise altered by a tax treaty. The arrival and departure days from Russia are considered full days of residency.
The income tax applies to all individuals, whether resident or nonresident, who have property, conduct business or another activity allowed by law, start a business either individually or collectively and/or settle debts or bargains in Russia.
Rates and Thresholds: Effective starting Jan. 1, 2021, Russia’s income tax rates for resident workers are levied on a progressive scale, with rates ranging from 13% to 15%. Effective until Dec. 31, 2020, Russia has a flat income tax rate for resident workers on employment income.
Effective starting Jan. 1, 2021, Russian residents are assessed an income tax rate of 13% on annual income of up to 5 million and an income tax rate of 15% on annual income in excess of 5 million . Effective until Dec. 31, 2020, Russian residents are uniformly taxed on all worldwide employment income at an income tax rate of 13%.
Nonresidents working in Russia generally are subject to a flat tax rate of 30% on employment income. However, nonresident employees who are highly qualified specialists (высококвалифицированным специалистом) with a work permit affirming this status and who are paid at least 167,000 per month may be assessed, effective starting Jan. 1, 2021, the income tax rates on their employment income that would be applicable if they were residents, and effective until Dec. 31, 2020, a flat tax rate of 13% on employment income.
Registration: Russian employers and employees are responsible for registering with the tax authorities, both at a federal level and with local municipalities. Employers are responsible for obtaining a taxpayer identification number (TIN), which is a multi-digit number that identifies a business’ tax status.
Foreign employers must register with the tax authorities within 30 calendar days of the start of their activities in Russia. Foreign employers register using Form P11001.
The tax authority of the Ministry of Finance is required to distribute a certificate of tax registration or a notice of registration to employers, which they retain.
Taxable Amounts: Resident taxpayers are subject to income taxation on all worldwide income, including those made in cash and benefits in kind, minus the amount of tax deductions.
Benefits-in-kind are added to taxable income based on their assessed value.
Withholding Methods: Taxes for workers are calculated and withheld at source by employers monthly. Employers assume the role of tax agents and are responsible for calculating and remitting all taxes related to employee income and social insurance.
Returns and Remittance: Income tax withheld at source from employees’ wages and forms detailing withheld amounts generally must be submitted to the local tax authority (налоговый орган) with which the employer is registered in Russia. Employers may use a tax authority details determination tool of the Federal Tax Service to acquire additional details regarding their applicable local tax authority based on federal subject and municipality.
Income tax that was required to be withheld at source from employees’ wages must be paid to the applicable local tax authority on the same date the wages were paid.
Employers must annually file a Form 2-NDFL (Форма 2-НДФЛ), Reference for Individual Income, for each employee detailing payments made to the employee and income tax withheld from those payments during the reported year. Effective through 2018 Forms 2-NDFL submitted in 2019, the forms must be submitted to the applicable local tax authority by April 1 after the reported year. Effective starting with 2019 Forms 2-NDFL submitted in 2020, the forms must be submitted to the applicable local tax authority by March 1 after the reported year.
Employers must file Form 6-NDFL (Форма 6-НДФЛ), The Amount of Personal Income Tax Calculated and Withheld by the Tax Agent, to detail income tax withheld from employees’ wages during a quarter. Form 6-NDFL details the overall income tax withheld from employees’ wages instead of each employee’s personal income tax liability, as detailed on Forms 2-NDFL. A quarter’s Form 6-NDFL must be filed with the applicable local tax authority by the last day of the month following the quarter, except the Form 6-NFDL for the fourth quarter of a year may be filed with Forms 2-NDFL detailing data for that year by the deadline for the Forms 2-NDFL. Effective starting with the Form 6-NDFL filed for the fourth quarter of 2019, the extended deadline for the fourth-quarter Form 6-NDFL is March 1 of the following year. Effective through the Form 6-NDFL filed for the fourth quarter of 2018, the extended deadline for the fourth-quarter Form 6-NDFL was April 1 of the following year.
An employer that is recognized by the Federal Tax Service to be a particularly large employer may be required by the agency to submit a separate Form 6-NDFL for each of its business units. A particularly large employer as recognized by the Federal Tax Service and that operates in more than one municipality of Russia may be required by the agency to submit, for every municipality or federal subject where it operates, a Form 6-NDFL detailing the data applicable to operations in that municipality or federal subject.
Effective since Jan. 1, 2020, an employer is required to electronically submit the reports regarding personal income tax withholding data if its average number of employees during the previous year was at least 10 or if it has at least 10 employees. Effective until Dec. 31, 2019, an employer was required to electronically submit the reports regarding personal income tax withholding data if its average number of employees during the previous year was at least 25 or if it has at least 25 employees.
By Jan. 20 of each year, employers must submit a form, the Information About the Average Number of Employees for the Previous Calendar Year form, detailing its average number of employees for the previous calendar year.
Employee Share Plans: According to the law firms White & Case LLP and DLA Piper, stock options at grant generally should not be subject to income tax, but tax authorities have the discretion to declare the options taxable at that point.
Employees are taxed upon the exercise of the option, calculated by reference to the difference between the fair market value at option grant and the exercise price. Tax is also imposed on the gain the sale of the stock on the difference between the sale price and the amount of individual income tax that has been already paid upon purchase of the stock.
Employers should withhold taxes from gains from share plans subject to income tax if the plan is considered a benefit within the employment relationship. If no withholding is made by an employer, employees are required to report income from share plans in their tax returns and pay the tax themselves. However, employers can be penalized for not withholding the tax.
No social contributions should arise upon the grant or exercise of stock options, but this is up to the discretion of tax authorities, according to the law firm White & Case LLP.
Recordkeeping: Employers are responsible for retaining employee work books, records of wages and total hours worked for the employer. Employers must be prepared to submit these documents to employees upon their request, as well as to the tax or labor authorities.
Employers in Russia are responsible for documenting all relevant employee activity in work books, which all employees possess. If necessary, employers must give an employee a new work book if lost or stolen.
Tax records must be kept for a minimum of five years.
Penalties: Employers are subject to fines of 30,000 to 50,000 for late or incomplete payment of salaries.
Retaining employees without labor contracts can result in fines of 50,000 to 100,000 for businesses and 20,000 to 30,000 for executives, while repeated violations are punishable by fines of 100,000 to 200,000 for businesses and a suspension for one to three years from occupying leadership positions within the organization for executives.
Default of payment or underpayment of taxes is subject to a 20-percent fine based on the total understatement the taxable base. The fine is lifted to 40% if found to be deliberate.
If tax agents fail to withhold income taxes or default on paying social insurance taxes, then they are subject to a 20-percent fine on the total tax not withheld and/or paid.
Other, much lower, administrative penalties exist for registration violations, including a fine of 500 to 1,000 for missed deadlines.
Social Taxes
Russia’s Federal Tax Service is responsible for administering assessment and collection of mandatory social program fund contributions. Employers, and not employees, are responsible for paying these contributions.
Coverage: Employers are taxed on all payments to employees working under employment or civil agreements. Employees are taxed on worldwide earnings.
Rates and Thresholds: Russia has three types of obligatory social program funds, which finance a variety of benefits for workers. Contribution rates are assessed on employers, but not employees, for the Pension Fund (Пенсионный фонд), Federal Mandatory Medical Insurance Fund (Федеральный фонд обязательного медицинского страхования), and Social Insurance Fund (Фонд социального страхования).
Two of the three social program funds have a contribution limit base, which is the maximum annual amount of wages paid to an employee upon which the employer may be assessed the fund’s standard contribution rate.
Funding provisions for the three social program funds are as follows:
- Pension Fund Contribution: The standard contribution rate for the Pension Fund is 22%. Effective for 2021, the contribution limit base for Pension Fund contributions is 1,465,000. Effective for 2020, the contribution limit base for Pension Fund contributions was 1,292,000. The additional contribution rate for the Pension Fund for annual income in excess of the Pension Fund contribution limit base is 10%.
- Federal Mandatory Medical Insurance Fund Contribution: Effective from 2020 to 2022, as had been in effect since 2017, the standard contribution rate for the Federal Mandatory Medical Insurance Fund is 5.1%.
- Social Insurance Fund Contribution: Effective for 2021, unchanged from 2020, the standard contribution rate for the Social Insurance Fund is 2.9%. Effective for 2021, the contribution limit base for Social Insurance Fund contributions is 966,000. Effective for 2020, the contribution limit base for Social Insurance Fund contributions was 912,000.
Employers of employees who work in occupations with hazardous (вредный) or dangerous (опасный) working conditions are assessed one of the additional rates for compulsory pension insurance (дополнительным тарифам на обязательное пенсионное страхование) to provide additional financing for the Pension Fund. The additional contribution rates assessed on employers based on employment income they paid to employees who work in such occupations are differentiated by whether the work is hazardous or dangerous and by whether the applicable employer conducted a special assessment of working conditions (специальная оценка условий труда). Employers that did not conduct a special assessment of working conditions are assessed an additional Pension Fund contribution rate of 9% on employment income paid to employees working in dangerous conditions and an additional Pension Fund contribution rate of 6% on employment income paid to employees working in hazardous conditions. Employers that conducted a special assessment of working conditions are assessed an additional Pension Fund contribution rate of 8% on employment income paid to employees working in dangerous conditions and an additional Pension Fund contribution rate ranging from 2% to 7% on employment income paid to employees working in hazardous conditions.
Employers of nonresident employees, other than highly qualified specialists with a work permit affirming this status and who are paid at least 167,000 per month, are assessed a reduced Social Insurance Fund contribution rate of 1.8% up to the fund’s contribution limit base, are assessed Pension Fund contributions in the same manner as would be assessed on wages paid to resident employees, and are not assessed contributions for the Federal Mandatory Medical Insurance Fund on wages paid to nonresidents. The three social program fund contributions are not assessed on wages paid to nonresident employees who are highly qualified specialists with a work permit affirming this status and who are paid at least 167,000 per month.
Alternative rates for the three social program funds apply to employers in some occupations, such as agricultural entrepreneurs, employers in the media and information technology sectors, and charitable organizations.
Resident companies in technology-innovative special economic zones that employ at least seven individuals may be eligible for reduced social program fund contribution rates. To qualify for the reduced rates, eligible employers must file an Application for Conclusion of the Agreement on the Type of Activity and Business Plan form with the Russian Ministry of Economic Development.
Employers also are assessed a contribution rate to fund wage-replacement benefits for injuries or illnesses experienced in the course of employment, also known as accident insurance (страхование от несчастных случаев), and an employer’s contribution rate is dependent on the degree of risk associated with its occupational category.
Effective from 2020 to 2022, as has been in effect since 2017, contribution rates to fund wage-replacement benefits for injuries or illnesses experienced in the course of employment range from 0.2% to 8.5%.
Registration: Russian employers are responsible for registering with the tax authorities, both at a federal level and with local municipalities. Employers are responsible for obtaining a taxpayer identification number (TIN), which is a multi-digit number that identifies a business’ tax status.
Foreign employers must register with the tax authorities within 30 calendar days of the start of their activities in Russia.
The tax authority of the Ministry of Finance is required to distribute a certificate of tax registration or a notice of registration to the employer.
Taxable Amounts: Social insurance contributions are levied based on all employee wages paid by employers, as defined frequently by employment agreements.
Withholding Methods: Social insurance contributions are assessed on employers based on employee wages on a monthly basis. Contributions for workers are calculated and withheld at source by employers. Employers assume the role of tax agents and are responsible for calculating and remitting all taxes related to employee income and social insurance.
Returns and Remittance: Contributions for the Pension Fund, Federal Mandatory Medical Insurance Fund, and Social Insurance Fund based on wages paid to employees during a month must be submitted by the 15th day of the following month.
Employers on a quarterly basis must file a Calculation of Insurance Contributions (Расчет по страховым взносам) form that details their Pension Fund, Federal Mandatory Medical Insurance Fund, and Social Insurance Fund contributions for a quarter. An employer’s Calculation of Insurance Contributions form for a quarter must be filed by the 30th day of the month following the quarter.
With regard to contributions to fund wage-replacement benefits for injuries or illnesses experienced in the course of employment, contributions based on wages paid to employees during a month must be submitted by the 15th day of the following month to the Social Insurance Fund, which administers these contributions.
Employers on a quarterly basis must report their contributions to fund wage-replacement benefits for injuries or illnesses experienced in the course of employment using Form 4-FSS (ФОРМА 4-ФСС), Calculation of Accrued and Paid Insurance Premiums for Compulsory Social Insurance Against Accidents at Work and Occupational Diseases, And Expenses for Payment of Insurance Coverage. The Form 4-FSS for a quarter must be filed with the Social Insurance Fund by the 20th day of the month following the quarter if filed by paper or by the 25th day of the month following the quarter if filed electronically.
Effective since Jan. 1, 2020, an employer is required to electronically submit the social tax data reports if its average number of employees during the previous year was at least 10 or if it has at least 10 employees. Effective until Dec. 31, 2019, an employer was required to electronically submit the social tax data reports if its average number of employees during the previous year was at least 25 or if it has at least 25 employees.
By Jan. 20 of each year, employers must submit a form, the Information About the Average Number of Employees for the Previous Calendar Year form, detailing its average number of employees for the previous calendar year.
Recordkeeping: Tax agents, or employers, also must record and file individual data on insured individuals with the Pension Fund and submit them on a quarterly basis.
Tax records must be kept for at least 5 years.
Penalties: Late registration with tax authorities can result in a fine of 10,000 . Penalties also are levied for late submission of contributions, including a 5% fine on the amount due. If taxation submission rules are substantially violated, then the payer is liable for fines between 10,000 and 30,000 .
Default of payment or underpayment of taxes is subject to a fine of 20% based on the total understatement the taxable base. The fine is lifted to 40% if found to be deliberate.
If tax agents fail to withhold income taxes or default on paying social insurance taxes, then they are subject to a fine of 20% on the total tax not withheld and/or paid.
Other, much lower, administrative penalties exist for registration violations, including a fine of 500 to 1,000 for missed deadlines.
Increased payroll tax costs, including mandatory social levies, that a company incurred because a past or current CEO of the company violated a law or regulation by wrongfully increasing salaries or improperly providing employment termination payment packages may cause that past or current CEO to be personally liable for these costs and other financial loses related to the salary increases or employment termination payments.
Other Taxes
Russia’s national government does not assess any taxes on employment income other than those covered in the Income Taxes and Social Taxes sections of this primer.
State/Jurisdiction Taxes
Taxes on employment income are not assessed by any of Russia’s oblasts, republics, krais, autonomous okrugs, three federal cities, the Jewish Autonomous Oblast, or local jurisdictions.
COMPENSATION AND BENEFITS
The Labor Code of Russia regulates minimum wage requirements, overtime pay, regular hours of work, holidays, leave, wage payment, termination pay and workers’ compensation. Russia’s Ministry of Labor and Social Protection enforces the country’s Labor Code.
All employers are responsible for filling out work books for all employees, which they will either have or will need given to them by the employer. The work book is the official record of employment and must contain all employer names, dates of employment and reasons for dismissal.
Coronavirus (Covid-19) Guidance: A presidential decree (Russian) extended May 2021 holidays to include May 4-7 as paid days off as a way to slow the spread of Covid-19. The days provide a bridge between days off for Labor Day (May 1-3) and Victory Day (May 8-10). If an employee is on leave, the period of leave is not extended to include the nonworking days.
A similar mayoral decree in Moscow (Russian) made June 15-19, 2021, paid nonworking days for the city.
Minimum Wage
Effective starting Jan. 1, 2021, Russia’s national monthly minimum wage is equal to 42% of the country’s national median wage for the previous year, a percentage which must be revised at least once every five years, and must be at least the national monthly subsistence minimum wage for the country’s able-bodied population for the given year. Effective from May 1, 2018, to Dec. 31, 2020, Russia’s national monthly minimum wage was equal to the average national monthly subsistence minimum wage for the country’s able-bodied population during the second quarter of the previous year, rounded to the nearest whole Russian ruble.
Russia’s four types of subsistence minimum wages are living-wage estimates based on market conditions and payments required by the government. In addition to the subsistence minimum wage for the country’s able-bodied population, Russia establishes subsistence minimum wages for pensioners, children, and the populace as a whole.
Effective for 2021, the national monthly minimum wage is 12,792 . Effective for 2020, the national monthly minimum wage is 12,130 .
The governments of Russia’s 85 federal subjects may establish minimum wage rates that are higher than the national rate, although the vast majority of Russia’s federal subjects recognize the national monthly minimum wage as their own. Numerous federal subjects have a minimum wage that is equivalent to the national minimum wage multiplied by a district coefficient (районного коэффициента), also known as a district wage ratio (районный коэффициент к заработной), which is designed to provide additional compensation to workers in regions that tend to have particularly harsh climactic conditions. The district coefficients range from 1.15 to 2, and some federal subjects have multiple district coefficients, with the district coefficient applicable to one part of the federal subject different from at least one other district coefficient applicable to at least one other part of the federal subject. Some federal subjects in northern Russia that have a district coefficient in effect for their minimum wage also have a northern allowance (северной надбавки), also known as a percentage allowance for work in the Far North and equivalent areas (процентной надбавки за работу в районах Крайнего Севера и приравненных местностях), in effect for their minimum wage. The northern allowance provides additional compensation to workers that increases with time that they spend working in northern Russia. When a federal subject has a district coefficient and also provides employees with a northern allowance, the minimum wage for an employee working in the federal subject is determined by multiplying the national minimum wage by the sum of the district coefficient in effect where the employee is working and the northern allowance in effect based on the employee’s age and duration of time worked.
In most of the federal subjects with a northern allowance, the maximum northern allowance is 0.8. Employees younger than 30 years of age are entitled to a northern allowance of 0.2 for six months of work, 0.4 for the second set of six months of work, 0.6 for the third set of six months of work, and 0.8 for the next 12 months of work and subsequent periods. Employees who are at least 30 years of age are entitled to a northern allowance of 0.1 for six months of work, 0.2 for the second set of six months of work, 0.3 for the third set of six months of work, 0.4 for the fourth set of six months of work, 0.5 for the fifth set of six months of work, 0.6 for the sixth set of six months of work, 0.7 for the next 12 months of work, and 0.8 for the following set of 12 months of work and subsequent periods.
The minimum wages of some of the federal subjects with a minimum wage higher than the national minimum wage are as follows:
- Altai Krai: Altai Krai has district coefficients of 1.15 and 1.25, so its minimum wages range from 1.15 times to 1.25 times the national minimum wage. Effective for 2021, Altai Krai’s minimum wages range from 14,710.80 per month to 15,990 per month. Effective for 2020, Altai Krai’s minimum wages ranged from 13,949.50 per month to 15,162.50 per month.
- Arkhangelsk: Arkhangelsk Oblast has a range of minimum wages, with the lowest minimum wage equal to 1.2 times the national minimum wage, as the republic’s lowest district coefficient is 1.2, and the highest minimum wage the result of multiplying the national minimum wage by 1.9, which is the sum of the highest district coefficient in effect for part of Arkhangelsk, 1.4, and the highest northern allowance to which employees working in Arkhangelsk are entitled, 0.5. Effective for 2021, monthly minimum wages in Arkhangelsk range from 15,350.40 per month to 24,304.80 per month. Effective for 2020, monthly minimum wages in Arkhangelsk ranged from 14,556 per month to 23,047 per month.
- Bashkortostan: The Republic of Bashkortostan’s minimum wage is 1.15 times the national minimum wage, as its district coefficient is 1.15. Effective for 2021, Bashkortostan’s minimum wage is 14,710.80 per month. Effective for 2020, Bashkortostan’s minimum wage was 13,949.50 per month.
- Kamchatka: Kamchatka Krai has a range of minimum wages, with the lowest minimum wage equal to the result of multiplying the national minimum wage by 2.4, which is the sum of the lowest district coefficient in effect for part of Kamchatka, 1.6, and the standard highest northern allowance to which employees working in Kamchatka are entitled, 0.8, and with the highest minimum wage equal to the result of multiplying the national minimum wage by 3, which is the sum of the district coefficient in effect Kamchatka’s Aleutsky District, 2, and the highest northern allowance applicable to work in the Aleutsky District, 1. Effective for 2021, minimum wages in Kamchatka Krai vary among the krai’s administrative divisions and range from 30,700.80 to 38,376 per month. Effective for 2020, minimum wages in Kamchatka Krai vary among the krai’s administrative divisions and ranged from 29,112 to 36,390 per month.
- Karelia: The Republic of Karelia has a range of minimum wages, with the lowest minimum wage equal to 1.15 times the national minimum wage, as the republic’s lowest district coefficient is 1.15, and the highest minimum wage the result of multiplying the national minimum wage by 2.2, which is the sum of the highest district coefficient in effect for part of Karelia, 1.4, and the highest northern allowance to which employees working in Karelia are entitled, 0.8. Effective for 2021, monthly minimum wages in Karelia range from 14,710.80 per month to 28,142.40 per month. Effective for 2020, monthly minimum wages in Karelia ranged from 13,949.50 per month to 26,686 per month.
- Krasnoyarsk: Krasnoyarsk Krai has a range of minimum wages, with the lowest minimum wage equal to 1.6 times the national minimum wage and the highest minimum wage the result of multiplying the national minimum wage by 2.6, which is the sum of the highest district coefficient in effect for part of Krasnoyarsk, 1.8, and the highest northern allowance to which employees working in Krasnoyarsk are entitled, 0.8. Effective for 2021, monthly minimum wages in Krasnoyarsk Krai vary among the krai’s administrative divisions and range from 20,467.20 per month to 33,259.20 per month. Effective for 2020, monthly minimum wages in Krasnoyarsk Krai vary among the krai’s administrative divisions and ranged from 19,408 per month to 31,538 per month.
- Moscow (federal city): Effective since Jan. 1, 2021, the federal city of Moscow’s minimum wage is 20,589 per month. Effective from Oct. 1 to Dec. 31, 2020, the federal city of Moscow’s minimum wage was 20,361 per month. Effective from Oct. 1, 2019, to Sept. 30, 2020, the federal city of Moscow’s minimum wage was 20,195 per month.
- Saint Petersburg: Effective since Jan. 1, 2020, the federal city of Saint Petersburg’s minimum wage is 19,000 per month.
- Sakha (Yakutia): The Republic of Sakha (Yakutia) has a range of minimum wages, with the lowest minimum wage equal to the republic’s subsistence minimum wage for its working-age population for the third quarter of the previous year and the highest minimum wage the result of multiplying the national minimum wage by 2.8, which is the sum of the highest district coefficient in effect for part of Sakha, 2, and the highest northern allowance to which employees working in Sakha are entitled, 0.8. Effective for 2021, Sakha’s minimum wages range from 18,930 per month to 35,817.60 per month. Effective for 2020, Sakha’s minimum wages ranged from 18,443 per month to 33,964 per month.
- Sakhalin: Sakhalin Oblast has a range of minimum wages, with the lowest minimum wage equal to 2.1 times the national minimum wage and the highest minimum wage the result of multiplying the national minimum wage by 2.8, which is the sum of the highest district coefficient in effect for part of Sakhalin, 2, and the highest northern allowance to which employees working in Sakhalin are entitled, 0.8. Effective for 2021, monthly minimum wages in Sakhalin Oblast vary among the oblast’s administrative divisions and range from 26,863.20 per month to 35,817.60 per month. Effective for 2020, monthly minimum wages in Sakhalin Oblast vary among the oblast’s administrative divisions and ranged from 25,473 per month to 33,964 per month.
The Russian Cyrillic term for minimum wage is минимального размера оплаты труда, which often is referred to with the acronym МРОТ.
Overtime
Overtime pay is set by federal law as 1.5 times the rate-of-pay for the first two hours beyond normal working hours and two times the rate-of-pay for all working hours beyond that. Collective bargaining agreements can also address the specific compensation granted during overtime work.
Employers requesting additional time from employees beyond the legal limit must do so with written consent from employees. Overtime cannot exceed four hours in two days and/or 120 hours in a year for each employee. Employers must record all overtime hours for employees.
Additionally, pregnant women may not be required to work overtime hours, and women with children under three years of age can only work overtime hours with their expressed consent. Employees assisting handicapped children until age 18 are also entitled to these provisions.
Hours of Work
Working time for employees in Russia cannot exceed 40 hours per week. Employers are responsible for maintaining records of employee working time.
In some scenarios, working time is more restrictive. For instance, the working time for workers below the age of 16 is reduced by 16 working hours per week and by four hours per week for workers in harmful or dangerous environments. Moreover, students under 18 years old cannot work more than 20 hours per week.
Additionally, the total hours per workday cannot exceed seven hours for workers less than 18 years old or five hours for workers less than 16 years old. The workday cannot exceed eight hours per day for workers in dangerous or harmful environments.
Holidays
Employees are entitled to the following paid federal holidays each year:
- Jan. 1 and Jan. 2: New Year Holidays
- Jan. 7: Christmas
- Feb. 23: Day of the Defender of the Fatherland
- March 8: International Women’s Day
- May 1 and May 2: Spring and Labor Day
- May 9: Victory Day
- June 12: Day of Russia
- Nov. 4: National Unity Day
If a holiday falls on a weekend or another non-workday, then the paid day off is shifted to the day immediately following the holiday.
While working on declared federal holidays is banned, workers can still be required to work in particular, continuously operating organizations; or to prevent a catastrophe or dangerous situation; or to fulfill unforeseen work, which cannot be alleviated through the normal operation of the organization.
Leave
Russian workers are guaranteed 28 calendar days of paid leave per year. If divided, then at least one of the sessions of leave cannot be shorter than 14 consecutive calendar days. Workers in dangerous or harmful occupations may be entitled to additional leave. Employers can also grant workers additional leave per employment contract or agreement.
During the first six months of employment, employees are not guaranteed the right to go on leave, although employers can elect to grant leave before then. Some paid leave is guaranteed regardless of the time since employment began, including maternity leave, adoptive leave and leave for those under age 18.
Child Care Leave: Employers are required to grant employees four additional days of vacation per month if they are parenting disabled children under the age of 18. Parents also are entitled to monthly allowances paid by the Social Insurance Fund for child care expenses.
Maternity Leave: Expecting mothers are entitled to up to 70 calendar days prior to childbirth and up to 70 calendar days following childbirth. Employees are paid by the Social Insurance Fund with compensation equal to the average monthly salary aggregated during the past 12 months, but cannot exceed 15,000 .
Parental Leave: Parents are entitled to leave to care for a child under 3 years of age. Parental leave is paid through the Social Insurance Fund at 40% of regular wages until a child is 1 1 ⁄ 2 years of age. Employees who have three or more children under the age of 12 are entitled to take parental leave at a time that is convenient for them.
Employees also are entitled to maternity leave until the child reaches the age of three, but only may claim a benefit of 700 per month until the child is 18 months old. Lump sum benefits equal to 490.79 and 13,087.61 are paid at hospital registration and on the day of birth, respectively.
Maternity leave can be taken partially or fully by a child’s father, grandfather, grandmother, or another relative or guardian.
Wage Payment
Workers, whether residents or nonresidents, generally must be compensated in Russian rubles, although effective since Feb. 5, 2018, employers based in Russia may compensate foreign workers performing work outside Russia with any type of currency. Remunerations also must be contractually established in Russian rubles. Workers must be compensated at least two times each month.
Bonuses and Special Benefits
Russia does not mandate employers to provide bonus payments to employees.
Termination Pay
Employers must pay terminated employees two monthly salaries of standard pay following dismissal, as well as one monthly salary in the form of severance pay and up to two monthly salaries of additional pay if the employee fails to find new employment.
Employers in Russia must report the termination of foreign employees to the Ministry of Internal Affairs within three business days.
Workers’ Compensation
Employers are obligated to pay employees when they cannot work due to injury, illness, or trauma. The amount paid depends on employee experience and time spent working uninterruptedly for the employer. The compensation award is 100% of salary if employees have had eight years of uninterrupted employment. Five to eight years of service equals 80% of salary, while 60% is paid for five or fewer years.
However, by law, the amount of payments per employee per month cannot exceed 15,000 , although employers can compensate the remaining difference for higher paid employees.
The Social Insurance Fund is responsible for reimbursing employers for workers compensation, with the exception of the first two days of injury or sickness for which employers are solely responsible.
Recordkeeping
Employees are responsible for maintaining work books for all employees. Employees are assigned a work book by their first employer and carried to each new employer, unless otherwise lost or damaged. If the work book is lost or damaged, employees are entitled to immediately request a new work book from their employer.
Employers are required to maintain and hold employee work books. These work books are the primary records of all jobs employees’ have held and include employer names, dates and grounds for dismissal.
Employee termination must be documented by an order that records the grounds for dismissal. Employers are obliged to update dismissed employees’ work books and return the work book to the employee in a timely manner or ensure the employee is aware of its location. Employers must notify employees in writing three days prior to the date of termination.
Additionally, employers are responsible for retaining records of employee accidents and injuries related to employment for 45 years.
FOREIGN WORKERS
Both employers and foreign workers possess certain responsibilities prior to arrival in Russia for employment. Employers must complete a worker request with the Ministry of Internal Affairs for both the work permit and the visa, if required. The process can take up to a month and requires a fee. Upon approval by the Ministry of Internal Affairs, employers can submit an invitation to the foreign worker to come to Russia for employment. Upon employment, employers must maintain all visa, passport and work permit records.
Employers in Russia must report the hiring and termination of foreign employees to the Ministry of Internal Affairs within three business days.
Most foreign workers are taxed on Russian-sourced income at a 30% rate.
In accordance with the Eurasian Economic Union Treaty, citizens of Armenia, Belarus, Kazakhstan, and Kyrgyzstan are subject to Russian income taxation, from their first day of employment in Russia, based on the rates that would be in effect if they were residents of Russia, unless they are exempt from Russian income taxation under the terms of a double taxation agreement.
Visas: Employers are responsible for obtaining a permit to attract foreign workers into Russia from the Ministry of Internal Affairs. Employers must present information pertaining to its activities, as well as the nature of the positions sought, and pays 3,000 for each foreign employee. The ministry then rules on the request, which usually takes six weeks. Employers then file with the ministry to receive work permits for each foreign employee approved for work in Russia. This form costs 1,000 for each foreign citizen and takes one month of processing.
Once approved with an invitation from their employer, foreign employees are responsible for obtaining a temporary visa, although some types of foreign workers do not require this. Foreign citizens with residency permits in Russia do not have to maintain a work permit. However, foreign citizen residents can only work within the territory in which they legally reside.
Effective Feb. 16, 2019, employers must ensure that foreign workers perform work in line with the declared purpose for which they entered Russia, and that the workers leave Russia prior to the expiration of their visa.
Business visas can be valid for three years, but are only guaranteed for up to six months. The Russian embassy or consulate in employees’ home countries must receive the visa application and be aware of the employer’s terms of employment, as well as receive employee verification of insurance and confirmation of the absence of HIV. Visas cost 600 , which employee applicants pay.
An additional category exists for highly qualified specialist workers. Workers are considered to be highly qualified specialists with regard to work permitting if they have experience, skills, or achievement in an applicable field and are paid at least 2 million per year (167,000 per month), although researchers and teachers who are paid at least 1 million per year (83,500 per month) are eligible for status as highly qualified specialists. Employers hiring these workers are not restricted when issuing work invitations and are given greater levels of work flexibility in other areas.
Taxes: Nonresidents working in Russia are subject to taxation on all income earned in Russia, including benefits in kind and leave income. Nonresident workers generally are subject to a flat income tax rate of 30%.
However, if a nonresident receives residency status, then effective starting Jan. 1, 2021, they are subject to Russia’s progressive income taxation rates applicable to residents, and effective until Dec. 31, 2020, this shifts their income tax rate down to 13%. Nonresidents who are highly qualified specialists with a work permit affirming this status and who are paid at least 167,000 per month are, effective starting Jan. 1, 2021, subject to Russia’s progressive income taxation rates applicable to residents, although effective until Dec. 31, 2020, they may be assessed the resident income tax rate of 13%.
Nonresidents that take part in stock option plans are taxed on gains subject to income tax at a rate of 30%.
Employers of nonresident employees, other than highly qualified specialists with a work permit affirming this status and who are paid at least 167,000 per month, are assessed a reduced Social Insurance Fund contribution rate of 1.8% up to the fund’s contribution limit base, are assessed Pension Fund contributions in the same manner as would be assessed on wages paid to resident employees, and are not assessed contributions for the Federal Mandatory Medical Insurance Fund on wages paid to nonresidents. The social program fund contributions are not assessed on wages paid to nonresident employees who are highly qualified specialists with a work permit affirming this status and who are paid at least 167,000 per month.
Employers that employ nonresidents with a permit to work in Russia as a highly qualified specialist must provide quarterly reports to the Ministry of Internal Affairs detailing the compensation paid to these employees so that the government can verify that these employees are paid the threshold salary for highly qualified specialist status and that they therefore are eligible for the reduced flat income tax rate. The applicable report is an unnumbered form, Notification by Employers and Customers (Services) of Obligations Regarding Payment of Wages (Remuneration) to a Foreign Individual (Noncitizen Person) - Highly Qualified Specialist. For each quarter, a form must be filed for each highly qualified specialist by the last day of the month after the quarter. The form filed for a highly qualified specialist must detail, for each month of the applicable quarter, the amount the specialist was paid during the month.
Wages/Payments: Effective since Feb. 5, 2018, employers based in Russia need to compensate foreign workers performing work in Russia with Russian rubles, but may compensate foreign workers performing work outside Russia with any type of currency. Effective until Feb. 4, 2018, employers based in Russia needed to compensate foreign workers with Russian rubles, with no exceptions.
WORKING IN THE UNITED STATES
Foreign workers from Russia must meet general visa requirements and be certified to be employed in the United States. General visa requirements for the U.S. are included in the separate
U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). Because OFAC prohibits financial transactions with individuals on the list, employers cannot employ them and may face fines for failing to comply.
For tax purposes, Russian citizens are subject to U.S. employment-based taxation on income earned in the U.S. unless they can claim an exemption under certain tax treaty provisions or they work under specific visa types that exempt earnings from taxes. Russia has both a tax treaty and a social tax totalization agreement with the U.S.
State and local taxation of Russian workers also can apply, although some states within the U.S. recognize international tax treaties that can eliminate that income tax liability for foreign workers.
The U.S. labor laws apply to all workers employed and providing services in the country.
Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.
Tax Residency: In general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the
Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.
Income Taxes:
Generally, nonresidents in the U.S. who are from Russia and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.
A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Russia and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c.
Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the
Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.
An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 or later and the table applicable to Forms W-4 issued before 2020 are available in the
Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.
Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.
Tax treaties: Russia and the U.S. have a tax treaty with provisions addressing host country taxation of the nonresident workers. A summary of those benefits is listed in the Tax Treaty Exemption Comparison Chart. To claim the tax treaty benefit, the nonresident must file Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with the employer. Separate requirements apply under the totalization agreement.
Students and trainees in particular must include a statement with Form 8233 to claim a tax treaty exemption from withholding of tax on compensation for dependent personal services. This statement affirms that the student or apprentice is temporarily in the U.S. for purposes of studying by a university or other recognized educational institution in the U.S. It also must affirm that the individual will receive compensation for services performed in the U.S. No limit is placed on student or trainee compensation for Russian citizens.
Examples of the statements necessary to claim a treaty exemption from U.S. taxes are included in Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens.
Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a social security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.
Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.
Totalization Agreements: Russia and the U.S. have not entered into a totalization agreement.
Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.
There are no particular requirements that employees be paid in U.S. dollars.
TREATY ARRANGEMENTS
Russia has entered into more than 80 income tax treaties, including an income tax treaty with the United States.
The countries with which Russia has a bilateral income tax treaty in effect are Albania, Algeria, Argentina, Armenia, Australia, Austria, Azerbaijan, Belarus, Belgium, Botswana, Brazil, Bulgaria, Canada, Chile, China, Croatia, Cuba, Cyprus, Czech Republic, Denmark, Egypt, Finland, France, Germany, Greece, Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Japan, Kazakhstan, Kuwait, Kyrgyzstan, Latvia, Lebanon, Lithuania, Luxembourg, Macedonia, Malaysia, Mali, Malta, Mexico, Moldova, Mongolia, Montenegro, Morocco, Namibia, Netherlands, New Zealand, North Korea, Norway, Philippines, Poland, Portugal, Qatar, Romania, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sri Lanka, Sweden, Switzerland, Syria, Tajikistan, Thailand, Turkey, Turkmenistan, Ukraine, United Arab Emirates, United Kingdom, United States, Uzbekistan, Venezuela, and Vietnam.
Russia also has an income tax treaty in effect with the special administrative region of Hong Kong.
Additionally, Russia has totalization agreements for social tax purposes with Belarus, Bulgaria, Czech Republic, Hungary, Israel, Latvia, Lithuania, Serbia, Slovakia, and Spain.
RESOURCES
All resources in English unless otherwise noted.
General
Russian Government
Ministry of Finance (Russian)
CIA World Factbook: Russia
U.S. State Department: U.S. Relations With Russia
Currency Details
Unicode Consortium: Currency Symbols
International Organization for Standardization: Currency Codes - ISO 4217
United Nations: United Nations Terminology Database: Russia
Taxes
Federal Tax Service: Tax Code of the Russian Federation (Russian)
Federal Tax Service:
- Personal Income Tax
- Register a Legal Entity
- Submission of Tax and Accounting Statements
(Russian)
White & Case LLP: Russia Stock Option Plans
Russian Supreme Court: Ruling No. 305ES-18-9549 (Russian)
Ministry of Finance: Letter No. 03-15-07/68350 (Russian)
Federal Law No. 325-FZ (Russian)
Federal Law on the Making of Amendments to Part Two of the Tax Code of the Russian Federation with Respect to the Taxation of Income of Physical Persons Exceeding 5 Million Rubles for a Tax Period, Nov. 18, 2020 (Russian)
Decree No. 409 of April 2, 2020, On Measures to Ensure Sustainable Development of the Economy (Russian)
Compensation and Benefits
Labor Code of the Russian Federation (Russian)
Ministry of Labour and Social Protection: Remuneration of Labor (Russian)
Bill No. 1027748-7, On Changing the Methodology for Calculating the Value of the Subsistence Minimum and Minimum Wage (Russian)
Foreign Workers
Embassy of the Russian Federation in Washington, D.C.: Business Visa
Working in the United States
U.S. Department of Labor:
- Foreign Labor Certification
- Hiring Foreign Workers
U.S. Internal Revenue Service:
- Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
- Publication 15, Circular E, Employer’s Tax Guide
- Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- Publication 519, U.S. Tax Guide for Aliens
- Publication 901, U.S. Tax Treaties
Treaty Arrangements
Federal Tax Service of Russia: Applicable Double Taxation Treaties