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

Authors

DOI:

https://doi.org/10.21638/spbu14.2024.410

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.

Keywords:

insurance premiums, taxation, branches of Russian organizations, social insurance, insurance experience, employer

Downloads

Download data is not yet available.
 

References

Библиография

Анисина, К. Т. 2020. «Налогово-правовой статус обособленных подразделений российских организаций». Финансовое право 10: 17–21.

Васильева, Ю. В., С. В. Шуралева. 2017. «Дистанционная работа в России: проблемы правового регулирования». Вестник Российского фонда фундаментальных исследований. Гуманитарные и общественные науки 4 (89): 96–107.

Винницкий, Д. В. 2017. Международное налоговое право: проблемы теории и практики. М.: Статут.

Драчук, М. А. 2022. «Компетенция работодателя по вопросу принятия локальных нормативных актов». Ежегодник трудового права 12: 92–107.

Кобзева, С. И. 2018. «К вопросу об общепризнанных принципах и нормах международного права в законодательстве о социальном обеспечении России». Образование и право 11: 104–111.

Костян, И. А. 2020. «Вопросы правосубъектности работодателя (юридического лица)». Трудовое право в России и за рубежом 4: 7–10.

Краузе, А. В. 2020. «Защита права работника при установлении условия о месте работы». Право и государство: теория и практика 9 (189): 75–78.

Лушникова, М. В., А. М. Лушников. 2009. Курс трудового права. В 2 т. Т. 2. М.: Статут.

Лютов, Н. Л., ред. 2017. Актуальные проблемы трудового права. М.: Проспект.

Нуртдинова, Л. А., А. Ф. Чиканова, ред. 2010. Права работодателей в трудовых отношениях. М.: Эксмо.

Парамонова, С. В. 2023. «Предпосылки и особенности проявления дифференциации в правовом регулировании труда работников обособленных структурных подразделений организаций». Журнал российского права 6: 130–145.

Рощепко, Н. В. 2021. Правовое регулирование социально-страховых отношений: единство публичных и частных начал. М.: Юстицинформ.

Савин, В. Т. 2015. «Развитие понятия трудовой правосубъектности работодателя — юридического лица (организации) в науке трудового права». Пробелы в российском законодательстве 4: 138–145.

Федорова, М. Ю. 2015. «Социальное страхование как система обязательств: сочетание частных и публичных начал». Вестник Саратовской государственной юридической академии 6 (107): 197–202.

Шахмаметьев, А. А. 2014. Международное налоговое право. М.: Междунар. отношения.

References

Anisina, K. T. 2020. “Tax and legal status of separate divisions of Russian organizations”. Finansovoe parvo 10: 17–21. (In Russian)

Drachuk, M. 2022. “The employer’s competence regarding the adoption of local regulations”. Russian Journal of Labour & Law 12: 92–107. (In Russian)

Fedorova, M. Yu. 2015. “Social insurance as a system of obligations: A combination of private and public principles”. Vestnik Saratovskoi gosudarstvennoi iuridicheskoi akademii 6 (107): 197–202. (In Russian)

Kobzeva, S. I. 2018. “On the issue of generally recognized principles and norms of international law in the legislation on social security in Russia”. Obrazovanie i pravo 11: 104–111. (In Russian)

Kostyan, I. A. 2020. “Issues of legal personality of the employer (legal entity)”. Trudovoe pravo v Rossii i za rubezhom 4: 7–10. (In Russian)

Krauze, A. V. 2020. “Protection of the employee’s rights when establishing conditions for the place of work”. Pravo i gosudarstvo: teoriia i praktika 9 (189): 75–78. (In Russian)

Liutov, N. L., ed. Actual problems of labor law. Moscow, Prospekt Publ. (In Russian)

Lushnikova, M. V., A. M. Lushnikov. 2009. Labor law course. In 2 vols, vol. 2. Moscow, Statut Publ. (In Russian)

Nurtdinova, A. F., L. A. Chikanova, ed. Rights of employers in labor relations. Moscow, Eksmo Publ. (In Russian)

Paramonova, S. V. 2023. “Prerequisites and features of the manifestation of differentiation in the legal regulation of labor of employees of separate structural divisions of organizations”. Zhurnal rossiiskogo prava 6: 130–145. (In Russian)

Roshchepko, N. V. 2021. Legal regulation of social insurance relations: The unity of public and private principles. Moscow, Iustitsinform Publ. (In Russian)

Savin, V. T. 2015. “Development of the concept of labor legal personality of an employer — a legal entity (organization) in the science of labor law”. Probely v rossiiskom zakonodatel’stve 4: 138–145. (In Russian)

Shahmamet’ev, A. A. 2014. International tax law. Moscow, Mezhdunarodnye otnosheniia Publ. (In Russian)

Vasil’eva, Yu. V., S. V. Shuraleva. 2017. “Remote work in Russia: Problems of legal regulation”. Vestnik Rossiiskogo fonda fundamental’nykh issledovanii. Gumanitarnye i obshchestvennye nauki 4 (89): 96–107. (In Russian)

Vinnitskii, D. B. 2017. International tax law: Problems of theory and practice. Moscow, Statut Publ. (In Russian)

Downloads

Published

2024-12-28

How to Cite

Nogina, O. A., Filippova, M. V., & Hohlov, E. B. (2024). Payment of insurance premiums by Russian organizations to employees of their foreign branches. Vestnik of Saint Petersburg University. Law, 15(4), 1069–1085. https://doi.org/10.21638/spbu14.2024.410

Issue

Vol. 15 No. 4 (2024)

Section

Public and Private Law: Applied Research

License

Articles of "Vestnik of Saint Petersburg University. Law" are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.