Payment of insurance premiums by Russian organizations to employees of their foreign branches

Abstract

The article analyzes the problems of Russian and international legal regulation of the procedure for payment of insurance premiums by Russian organizations in relation to payments to employees of their foreign branches. Taking into account the interpretation of the legal norms given by the competent state bodies, a sequence of application of the legal provisions of Russian legislation of various industry affiliation, as well as the provisions of international treaties, is being developed in order to resolve the problems of payment of insurance premiums by Russian organizations at the location of their foreign branches. The options for resolving the issue of the status of the insured and the payer of insurance premiums for a Russian organization are offered, depending on one or another option for registration of labor relations with Russian citizens working in foreign branches. Special attention is paid to the study of the status of the payer of insurance premiums for a Russian organization based on the norms of Russian tax legislation, as well as the analysis of the position of its foreign branches as independent payers of insurance premiums under foreign legislation. The problems of realization of the rights of insured persons — citizens of Russia working in foreign branches of Russian organizations, in a foreign compulsory social insurance system are considered. It is concluded that the terms of insurance, both in terms of the procedure for paying insurance premiums and in terms of insurance coverage, are established by foreign legislation. The legal position is substantiated, according to which a Russian organization is obliged to pay contributions for employees of its foreign branches according to the rules of foreign legislation to foreign insurance funds, from which insurance coverage will be provided to Russian employees of a foreign branch.