Are you a conscientious employer and attract foreign employees strictly in accordance with the tax code of the Russian Federation?
But did you know that when paying for a personal income tax employee in the form of 13%, you unknowingly conduct double taxation? This is due to the fact that a foreign citizen working on a patent also pays a fixed advance payment in the form of a tax on personal income in the amount of 3,000 rubles * (check on the patent).
In this regard, the employer can help his foreign employee reduce costs and return part of the tax paid! However, tax can be returned in an amount not exceeding 3,000 rubles. (fixed advance payment on personal income in St. Petersburg and the Leningrad region), in accordance with the Tax Code, Art. 227.1, p. 7.
For this, it is necessary to send a corresponding application to the Federal Tax Service. A separate application is made for each foreign employee.
Please note that if previously another company has already refunded the tax for a certain foreign citizen, then it will be impossible to return the tax again in your company. That is why the decision on reimbursement depends only on the Federal Tax Service!
* Actually in St. Petersburg and the Leningrad Region.
What do you get in the end?
FTS notification with the relevant decision