Change in the cost of a patent for 2021 from 01/27/2020: fixed advance personal income tax payments for a patent 2021, taking into account the deflator coefficient for 2021, patent calculation

The amount of a fixed advance payment for a work patent for a foreign citizen is calculated using a formula taking into account the general deflator coefficient and the regional deflator coefficient. And since the deflator coefficient for 2021 was changed, the amount of the fixed advance personal income tax payment for a work patent in 2020 will also change.

Important!

On January 27, 2020, a new order of the Ministry of Economic Development of the Russian Federation will come into force, which approves a new personal income tax deflator coefficient for 2021 in the amount of 1.810. Let us recall that from January 1, 2021 to January 27, 2020, the personal income tax deflator coefficient was 1.813.

Please note this change! From January 27, 2021, the amount of the fixed advance payment for a patent will change.

In our article, we tried to answer in detail questions related to changes in patent payment in 2021 and the calculation of the monthly payment for a patent, and also gave examples of calculating the cost of a patent for 2021 in various regions of the Russian Federation.

Below you will find a detailed table showing the fixed advance payment of a foreign citizen for each region with examples of calculating the cost of a patent for 2021, taking into account the changes that come into force on January 27, 2021.

Also below you will find a detailed table indicating the amount of the fixed advance payment for a patent paid in the period from 01/01/2020 to 01/27/2020. This table will be highlighted in red.

To easily navigate the page, use the navigation:

Fixed advance personal income tax payment for a work patent
Deadlines for paying a foreign citizen's patent in 2021
Cancellation of a patent in case of violation of the deadlines for payment of personal income tax under the patent
How many months in advance can a fixed advance payment be made for a work patent in 2021?
Monthly payment for a patent from 2021 - how much to pay for a patent in 2021?
Table indicating the fixed advance payment of personal income tax on a foreign citizen’s patent for each region of the Russian Federation in 2021 from January 27, 2021
Table indicating the fixed advance payment of personal income tax on a foreign citizen’s patent for each region of the Russian Federation from 01/01/2020 to 01/27/2020
Calculation of the cost of a patent for 2021 using the formula
How much to pay for a patent in 2021 in the Moscow region: calculation example
How much to pay for a patent in 2021 in Moscow: calculation example
How much to pay for a patent in 2021 in St. Petersburg: calculation example

Fixed advance personal income tax payment for a work patent

Visa-free foreign citizens who work in the Russian Federation under a work patent must make a fixed advance payment on the patent every month - personal income tax, in order to extend the validity of the patent and be able to continue to legally work in the territory of the Russian Federation.
That is, by paying for a patent a month in advance, a foreign citizen pays personal income tax on his work on the patent in the next month.

Thus, payment for a work patent by a foreign citizen must be made every month or several months in advance.

Important! A fixed advance payment for a patent (personal income tax of a foreign citizen) must be made exactly within the allotted time. And in case of non-payment of personal income tax by a foreigner, as well as in the case of delay in payment of a patent even by 1 day, the work patent will be automatically revoked.

Important! Be sure to keep all payment receipts for a work patent of a foreign citizen for each personal income tax payment for the entire period of validity of the document.

List of documents required to obtain a patent to work in Russia

1. On the legal basis of Article 15.1 of the Federal Law “On the legal regulation of foreigners in the Russian Federation,” every entering citizen is obliged to comply with the registration procedure and provide reliable documents confirming knowledge of the Russian language, understanding of Russian history and the fundamentals of the legislative framework of the Russian Federation.

In this situation, the following documents are basic:

a certificate confirming successful completion of certification in Russian language and history;
basic document of education not lower than general, USSR sample before 09/01/1991;
a document confirming specialized education with passing state certification after 09/01/1991.

2. TIN document issued by the tax administration.

3. Voluntary health insurance policy, which is mandatory when obtaining a patent from the Federal Migration Service. As an alternative, an agreement for the provision of paid services may be presented.

4. A certificate with a mandatory negative HIV test mark and a certificate from a drug treatment facility confirming that you are not addicted to drugs.

5. Original passport and its original copy.

6. Notarized translation of the passport into Russian.

7. Registration certificate with an expiration date of no later than 13 working days and its original copy.

8. Migrant’s card and its copy, with a mandatory note about the purpose of the visit. As a rule, this is work.

9. A pair of color photographs measuring 3x4 cm with a white background.

10. Paid personal income tax contribution receipt.

It is worth noting that since the beginning of 2015, the amount of tax payment by foreigners planning to obtain a patent has also changed. In this regard, changes have occurred in the Tax Code in Article 227.1 of the Tax Code of the Russian Federation.

Cancellation of a patent in case of violation of the deadlines for payment of personal income tax under the patent

Today, the system for recording the payment of fixed advance payments for a patent by foreign citizens is fully automated, so the absence of an advance payment on a specific date leads to the automatic cancellation of a patent for work in the database of the Main Directorate for Migration of the Ministry of Internal Affairs.
Thus, if a fixed advance payment for a work patent in 2021 is made later than the date of receipt of the patent, even by one day, the document will be automatically canceled for late payment of the patent.

Monthly payment for a patent in 2021 - how much should you pay for a patent in 2021

Many foreign citizens have already heard about changes in the cost of a patent for 2021, and therefore they are very interested in the question of whether it will change much and how much they need to pay for a patent in 2021.
We answer: the amount of payment for a patent in 2021 will change compared to 2021, since the deflator coefficient for 2020 for a patent has been changed, on the basis of which the monthly patent tax for a foreign citizen is calculated.

Thus, by order of the Ministry of Economic Development in December, the personal income tax deflator coefficient for 2021 was approved, which amounted to 1.813. This deflator coefficient was valid until January 27, 2020, since on January 27, 2020, a new order of the Ministry of Economic Development of the Russian Federation came into force, which approves a new personal income tax deflator coefficient for 2021 in the amount of 1.810.

In other words, in January the personal income tax deflator coefficient decreased from 1.813 to 1.810, and the new coefficient will come into effect on January 27, 2020.

Let us recall that last year, 2021, the personal income tax deflator coefficient was 1.729.

Accordingly, in 2021 the patent amount for foreign citizens has changed, and now the monthly payment for a patent in 2020 will be paid taking into account these changes.

The table below shows the monthly fixed cost of a patent for foreign citizens in 2021 for each region of the Russian Federation, which will need to be paid after January 27, 2021, that is, from the date the new order comes into force.

How much NFDL should pay for a work patent to a foreign citizen in 2021 is displayed in the last column of this table.

In other words, in the last column of the table you can see the size of the fixed advance payment for a work patent for foreigners in 2021 by region of the Russian Federation from January 27, 2020.

Increase in fixed advance payments for personal income tax in 2021

Fixed advance payments for personal income tax for foreigners who work under a patent are planned to be increased in 2021 by a new deflator coefficient - 1.813 (approved by order of the Ministry of Economic Development of the Russian Federation dated October 21, 2019 No. 684 (against 1.729 in 2021)).

The fixed payment is annually indexed by a regional coefficient, which is established in each subject of the Russian Federation for the calendar year.

For example, the Government of Moscow has established a regional coefficient reflecting the regional characteristics of the labor market in the territory of Moscow for 2021 - 2.4591 (in 2021 - 2.4099 - Moscow Law of November 20, 2019 No. 29 " On establishing a coefficient reflecting the regional characteristics of the labor market in the city of Moscow").

The fixed advance payment for personal income tax for obtaining a patent for work in Moscow will be calculated in the following order:

1,200 rub. x 2.4591×1.813* = 5,350 rubles.

*Note.

At the time of writing, it is known that the Ministry of Economic Development of the Russian Federation has prepared a draft order for amendments, according to which the deflator coefficient will be reduced from 1.813 to 1.810. If the order is registered with the Ministry of Justice of the Russian Federation in the prescribed manner, all fixed advance payments for the patent for 2021 established by that time will change.

Important!
If a patent was issued in 2021, but its term ends in 2020, then there is no need to recalculate personal income tax taking into account the deflator coefficient for 2020. This conclusion is confirmed by explanations from regulatory authorities (Letters of the Federal Tax Service of the Russian Federation dated January 27, 2016 No. BS-4-11/1052, Ministry of Finance of the Russian Federation dated March 19, 2018 No. 03-04-07/17158).

The amount of the fixed monthly advance personal income tax payment for a patent in 2021 from 01/27/2020

The following presents the cost of a patent for foreign citizens in 2020, taking into account the new regional deflator coefficient for 2020 for each region of the Russian Federation.

Important! The yet unapproved regional coefficient for 2021, and, accordingly, the unapproved patent cost for 2021, are highlighted in red. Information on the cost of a patent in these regions will be updated as information becomes available.

Amount of advance payments for patent 2021 in the Central Federal District from January 27, 2021

*The established regional deflator coefficient for 2021 is indicated in parentheses ().
**The amount of monthly income tax for individuals under a patent in 2021 is highlighted in bold Subject of the Russian Federation *( ) **Patent tax

Belgorod region (2,168) 4709

Bryansk region (1.9)
4127
Vladimir region (2.020)
4387
Voronezh region (2.15)
4670
Ivanovo region (1.736)
3771
Kaluga region (1.93051)
4193
Kostroma region (1.554)
3375
Kursk region (2.355)
5115
Lipetsk region (2)
4344
Moscow (2.4591)
5341
Moscow region (2.34418)
5092
Oryol region (1.826
3966
Ryazan region (2.16)
4692
Smolensk region (1.8593)
4038
Tambov region (1.8846)
4093
Tver region (2.5673)
5576
Tula region (2.16888)
4711
Yaroslavl region (1.9)
4127

Patent payment amount in 2021 in the Northwestern Federal District from January 27, 2021

Arkhangelsk region (1,838) 3692

Vologda region (1.8)
4757
Kaliningrad region (2.1)
4561
Republic of Karelia (2.614)
5678
Komi Republic (2.04

4431

Murmansk region (2.2) 4778 Nenets Autonomous Okrug (2.442)
5304
Novgorod region (2.3 )
4996
Pskov region (1.887)
4099
St. Petersburg and Leningrad region (1.83858)
3993
Leningrad region (1.83858)
3993

The amount of tax for 2021 on personal income under a patent in the Southern Federal District

Republic of Adygea (1,796) 3901

Republic of Kalmykia (1.5)
3258
Krasnodar Territory (2.0)
4344
Astrakhan Region (1.838)
3992
Volgograd Region (1.8)
3910
Rostov Region (1.8)
3910

Amount of monthly patent payment in 2021 in the North Caucasus Federal District from January 27, 2021

Republic of Dagestan (1.6) 3475

Republic of Ingushetia (1.4)
3041
Republic of Kabardino-Balkaria (3)
6516
Republic of Karachay-Cherkessia (1.6)
3475
Republic of North Ossetia-Alania (1.48)
3215
Chechen Republic (1) 0000 Stavropol Territory (1.85)
4018

Advance payment of patent tax in 2021 in the Volga Federal District from January 27, 2021

Republic of Bashkortostan (1.88454) 4093

Republic of Mari El (1.93)
4322
Republic of Mordovia (1.942)
40 2 3
Republic of Tatarstan (1.9)
4127
Udmurt Republic (1.9)
4127
Chuvash Republic (2)
4344
Perm Territory (1.7035)
3700
Kirov Region ( 1.88)
4083
Nizhny Novgorod region (2.12)
4605
Orenburg region (1.84)
4003
Penza region
3996
Samara region (1.88)
4083
Saratov region (1.852)
4023
Ulyanovsk region (1.63)
3540

How much to pay monthly for a patent in 2021 in the Ural Federal District from January 27, 2021

Sverdlovsk region (2.482074) 5391 Chelyabinsk region (2.2982) 4992

Tyumen region (2,636)
5725
Kurgan region (1,9761)
4292
Khanty-Mansi Autonomous Okrug (2,262)
4913
Yamalo-Nenets Autonomous Okrug (4,263)
9259

The cost of an advance payment for a patent in 2021 in the Siberian Federal District from January 27, 2021

Altai Republic (1.76) 2939

Republic of Buryatia (2,850)
6190
Republic of Tyva (1,913)
4155
Republic of Khakassia (2)
4344
Altai Territory (1.76)
3823
Transbaikal Territory (2.14)
4648
Krasnoyarsk Territory (2,042)
4435
Irkutsk Region (2,506)
6153
Kemerovo Region (1,933 )
4198
Novosibirsk region (1.98)
4301
Omsk region (1.718)
3731
Tomsk region (1.930502)
4193

Patent tax for a foreign citizen in 2021 in the Far Eastern Federal District from January 27, 2021

Republic of Sakha (Yakutia) (4,499) 9772

Khabarovsk Territory (2.35)
5104
Amur Region (2.723)
5914
Kamchatka Territory (2.90)
6299
Magadan Region (2.5) 0000 Sakhalin Region (2.89) 6277

Jewish Autonomous Region (2.12)
4605
Chukotka Autonomous Okrug (2.5)
5430
Primorsky Territory (2.6)
5647

The amount of the fixed advance payment for a patent in 2021 in Sevastopol from January 27, 2021

The amount of a fixed advance payment for a patent per month in 2020 in the Republic of Crimea from January 27, 2021

Republic of Crimea (1.5939) 3462

An example of calculating a patent for 2021 in St. Petersburg and the Leningrad region

1200*1.810*1.83858=3993, Where 1200 is the base rate, 1.810 is the fixed personal income tax deflator coefficient for 2021, 1.83858 is the regional coefficient for St. Petersburg for 2021, 3993 is the cost of paying for a patent in St. St. Petersburg in 2021.
Now you know how to correctly calculate the cost of a patent for 2020 yourself and receive the amount of a fixed advance personal income tax payment to pay for a patent for work, taking into account the changes that come into force on January 27, 2021.

If you found our article about changing the amount of the advance personal income tax payment for a work patent in 2021 for foreign citizens useful, please like (+) or share with your friends on social media. networks with information on how to correctly calculate the cost of a patent for 2021 and how much to pay for a patent for work in 2021.

The procedure for obtaining a patent in Russia for a foreigner

In fact, it is quite simple to understand what is needed to obtain an official work permit for a foreigner in Russia. The main thing is not to forget to contact the migration service in a timely manner and confirm your stay in the country. In addition, you should not forget to send a copy of the employment contract to the Federal Migration Service, which issued you the patent.

An innovation in the law on registration of foreign citizens is the fact that now every foreign guest must undergo a fingerprinting procedure and leave their fingerprints in the FMS database. You will be told in more detail about this directly when you contact the controlling organization.

The first patent is issued to a citizen for a period of 1 or 3 months. The deadline is directly related to the payment of personal income tax. Therefore, you can pay the tax for three months at once. We remind you that the tax rate for a foreign citizen planning to work in Moscow is 4,000 rubles per month. And in the regions this rate is close to 1,300 rubles. Extension of a patent is possible with the next payment of tax for one or three months.

The maximum permissible period for extending documents is regulated by 12 months. Monthly or quarterly tax payments should be made 2-3 days before the patent expires. If you overlook this point, then in case of late payment, the patent may be declared revoked, and the foreigner will have to urgently leave the country.

In 2014, under a patent, citizens of the Russian Federation could hire foreign citizens for purposes not related to making a profit. That is, a foreign citizen who received a work patent could only work for an individual, for example, helping with housework, a summer cottage, looking after children or the elderly, performing repairs, as a personal driver or assistant.

Now, in 2015, unreasonable requirements for documents for registration of a patent are being sharply introduced. Even for a work permit before 2015, significantly fewer documents were required. What is the basis for the requirement to prepare documents within 30 days after entry and submit them for a patent?

unclear.

It should also be understood that working for an individual entrepreneur is equivalent to working for a company

and cannot be carried out under a patent. But there are common cases when foreign employees are not registered as employees and do not sign contracts. In this case, the employee’s rights are not protected in any way and in case of disagreement, the decision may be difficult.

If you belong to the category of foreign citizens wishing to work in Russia, you should take care of the legality of your future stay on the territory of the Russian Federation. Registration of a work patent will secure your right to enter into a professional relationship with an individual (but not a legal entity) who has Russian citizenship.

The assistance of a potential employer during the filing of a patent application is not required

, however, the registration process is associated with the risk of long periods of downtime in queues and the need to independently fill out forms and collect documents.

Legal support from our highly qualified employees will allow you to avoid unnecessary hassle, save time and nerves, and maintain confidence in the correctness of filling out all the papers required by FMS representatives.

We have been legalizing the presence of foreign citizens on Russian territory since 2004. Regardless of the purpose of your arrival in the Russian Federation

(reflected in the migration card), we will be happy to provide you with legal support.
By documenting your stay in the country, you will protect yourself from possible claims from the police and migration services and create an excellent springboard for personal and professional growth in Russia. Build your life calmly and confidently.