What is the rate of Personal Income Tax calculated of the salary of a foreign employee?

Quite often there is a situation in practice when at the moment of foreigner’s employment and later at the dates of payment of income to him, he didn’t have tax resident status and so Personal Income Tax was withheld at the rate of 30%. Further within the year the foreign employee got tax resident status of the Russian Federation. Personal Income Tax calculated and withheld of the income of the foreign employee at the rate of 30% must be recalculated at the rate of 13% therefore.

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