Ministry of Labor in its Letter #17-3/В-425 from September 8, 2014, explained that income of citizens of China temporarily residing in Russia is not subject to insurance contributions payments.
According to social insurance legislation, insurance contributions must be withheld from income of foreign citizens temporarily residing in Russia and working under labor contracts for an indefinite term or for at least six months (excluding Highly Qualified Specialists).
However, according to the Agreement between governments of Russia and China from November 3, 2000, matters of retirement insurance are regulated by the country of permanent residence. In this case, statutes of an international agreement have priority over provisions of the national law.
Accordingly, citizens of China temporarily residing and working in Russia are not insured under Russian mandatory pension insurance and their income is not subject to insurance contributions.
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