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Federal Law No. 86-FZ dated 19 May 2010 “On Amendments to the Federal Law ‘On the Legal Status of Foreign Citizens in the Russian Federation’ and Specific Legislative Acts of the Russian Federation”(hereinafter – the “Law”) came into legal force on 1 July 2010. According to Julia Borozdna, Head of Employment and Migration Law Practice of Pepeliaev Group: “The law provides for numerous amendments, inter alia, it introduces a new category of foreign employee – ‘highly-skilled professional’ subject to a simplified employment procedure.”
Moreover, according to the amended law, the accredited representative offices of foreign companies now have the right to employ foreign citizens without the need to obtain permits “within the limits of the number agreed at the time of the accreditation of said representative offices by a competent accreditation authority”. The Law simplifies the procedure for individuals to use the labour of “visa-free” foreign citizens.
The Law also amends certain provisions of Part Two of the Russian Tax Code. For example, the personal income tax rate has been reduced from 30 to 13 percent for (a) highly-skilled professionals and (b) “visa-free” foreign employees working on the basis of a patent.
