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No later than April 30th, employers must notify the immigration authorities about the whole gross income per month (before taxes) of their Highly Qualified Specialist (HQS) foreign national employees working in Russia. The salary notification reporting period to be covered is January 01, 2021 – March 31, 2021 (first quarter of 2021).

Notifications should be filed with the Ministry of Internal Affairs in-person or via post delivery.

Key Points

  • Highly Qualified Specialist (HQS) salary reports are due on or before April 30, 2021.
  • Reports must confirm that employers have met minimum HQS salary requirements.
  • Minimum HQS salary requirements are 501,000 rubles per quarter or 167,000 rubles per month.
  • Non-compliance could result in fines and ban employers from hiring HQS employees for two years.

What are the Requirements?

Quarterly reports are required for all HQS employees working in Russia. Employers must submit their reports on-time and ensure their HQS employee salaries meet the minimum wage limits. For standard work conditions, the minimum HQS salary must be at least 501,000 rubles every yearly quarter, or 167,000 rubles per month. Employers should be advised that the minimum salary requirement applies even if there was a break in employment during the reported time period.

Looking Ahead

HQS salary reports are required for each quarter of the year. Employers must report their HQS employee salaries each quarter or they could face penalties. Fines for violating the reporting procedure may range from 35,000 – 70,000 rubles for officials who violate the requirements and 400,000 – 1,000,000 rubles for legal entities. Additionally, employers could be prohibited from employing new HQS workers for up to two years if they fail to meet the minimum salary requirements for HQS employees.

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