Chinese nationals are the fastest-growing group of foreign workers in Russia. Which permit fits your hire, how fast you can get them in post, and what they'll be taxed are the practical questions.
HQS or ordinary permit — HQS is usually faster and quota-free for senior and technical hires, the ordinary route for others.
The application run to the fast processing, and payroll and tax set up correctly for the hire from the first cycle.
中国籍人员是俄罗斯外籍劳动者中增长最快的群体。随着中国企业以创纪录的速度在俄罗斯开展业务,派遣中国管理人员、工程师和专业人才的需求也相应增长。本指南介绍两条主要路径——高技能人才(HQS)工作许可与普通工作许可——以及各自在税务和薪酬方面的影响。
对于多数在俄罗斯雇用高级管理人员、工程师或技术专家的中国企业而言,HQS工作许可显然更为可取。其14天的办理时长远快于普通许可,而“自第一天起13%个人所得税 + 零社会保险缴款”的组合带来显著的成本优势——对高薪专业人才尤为明显。
HQS制度对中国籍人员的适用,与对其他任何外籍人员完全相同。针对中国公民,不存在特别的双边程序或额外要求。标准HQS流程如下:
A bill currently at second reading in the State Duma would raise the HQS minimum salary threshold significantly from 1 September 2026. The proposed new threshold has not been published at the time of writing — but it is expected to be substantially higher than the current RUB 750,000/quarter now, RUB 717,000/month from 1 March 2027. Employers with existing Chinese HQS employees should review their salary packages now and plan for an amendment if needed. An employee whose salary falls below the new threshold will lose HQS status automatically — reverting to ordinary foreign national status with 30% PIT and full social contributions until residency is established.
个人所得税的处理取决于工作许可类型及员工的税收居民身份:
Pick your situation — we'll tell you where you stand:
《俄中避免双重征税协定》第十五条规定,受雇所得在工作实际发生地国征税——在本例中即俄罗斯。协定并不降低受雇所得的俄罗斯个人所得税税率。其实际益处在于消除双重征税:在俄受雇的中国籍人员,就其俄罗斯受雇所得无需缴纳中国个人所得税(须符合中国国内法规定)。
第十五条的例外是协定层面的“183天规则”:若员工在12个月期间内在俄停留少于183天、其雇主为非俄罗斯居民企业、且薪酬不由俄罗斯常设机构承担,则俄罗斯的征税权可能受限。对于中国企业俄罗斯子公司所雇的中国员工,此例外通常不适用——薪酬由俄罗斯主体承担,故无论在俄停留天数多少,俄罗斯均就该受雇所得征税。
社会保险缴款的处理取决于许可类型:
HQS许可持有人:完全免缴各项社会保险缴款(养老、医疗、社会保险)。这是HQS路径在薪酬成本上最大的单项优势——为雇主节省相当于薪酬30%的社会保险缴款。
普通工作许可持有人:适用标准社会保险缴款——薪酬在门槛(2025年为2,225,000卢布)以内部分按30%,超出部分适用较低税率。与俄罗斯公民相同。
临时居留许可持有人(ВРЖП):适用标准社会保险缴款(若在持有临时居留的同时具备HQS身份,则同样适用HQS的免缴例外)。
HQS:税前300,000卢布 × 13%个人所得税 = 39,000卢布税款。雇主社会保险缴款:0卢布。雇主总成本:300,000卢布。员工税后所得:261,000卢布。
普通许可(前183天):税前300,000卢布 × 30%个人所得税 = 90,000卢布税款。雇主社会保险缴款:90,000卢布(30%)。雇主总成本:390,000卢布。员工税后所得:210,000卢布。
雇主成本差额:390,000卢布 对 300,000卢布——每名员工每月90,000卢布,或每年1,080,000卢布。以10名中国专业人才的团队计,HQS路径每年可为雇主节省逾1,000万卢布成本——且员工到手金额也明显更高。
俄罗斯的普通工作许可制度实行年度配额——各地区获分配一定数量的外籍人员许可名额。配额于每年11月为下一年度核定。就北京至莫斯科这一路径而言,配额通常较为充足,但自2023年以来,中国企业的需求已显著增长。
HQS路径完全不受配额限制。对于需要快速引进人员、或无法提前12个月以上规划招聘的中国企业而言,这是其主要优势之一。
For Chinese nationals who do not qualify for HQS (typically because the role does not command RUB 750,000/quarter now, RUB 717,000/month from 1 March 2027), the ordinary quota-based permit is the alternative. The process: employer applies for quota allocation in October–November, receives confirmation, then applies for the individual permit once the specific candidate is identified. Total timeline: potentially 3–5 months from quota application to permit issuance.
对于中资俄罗斯有限责任公司,总经理往往是中国籍人士。这带来一个具体问题:总经理不能在自己担任负责人的公司中为自己办理工作许可——许可须由公司申请,而该负责人不能代表自己签署申请。
解决办法:由代理人(授权委托书持有人)签署许可申请,或由公司任命一名临时负责人,以在许可办理期间过渡衔接。这是常见的程序性问题,我们在《俄罗斯法律与业务代理》指南中有专门说明。
对于打算在俄罗斯有限责任公司担任总经理的中国企业创始人,工作许可流程应在公司注册之前或同时启动,而非之后。空档期(公司已注册但无具备合法工作身份的负责人)会带来法律风险。
Determine which employees qualify for HQS (salary RUB 750,000+/quarter now, RUB 717,000+/month from March 2027) — apply for HQS for all who qualify
对于非HQS员工:于10—11月为下一年度申请配额分配
对于总经理:任命临时负责人或由授权委托书持有人签署许可申请
正确配置1C薪酬系统:HQS = 0%社会保险缴款、13%个人所得税;普通许可非居民 = 30%个人所得税、30%社会保险缴款
A foreign employer can become a Russian NDFL tax agent — with registration and monthly reporting duties — without any Russian entity. It turns on whether the work runs through Russian infrastructure.
When you become a tax agent →HQS or an ordinary work permit — HQS is usually faster and quota-free for senior and technical roles that meet the salary threshold, the ordinary route for others. The role and salary decide it, and choosing right keeps the hire fast.
On the HQS route, quickly — quota-free with around two weeks' processing once filed correctly. Getting the application right the first time is what keeps the timeline tight, so the person is in post when the project needs them.
With the correct NDFL rate and contributions for their status — 13% on salary for HQS from day one, the relevant rate otherwise. Setting it up right from the first cycle is what avoids a later correction.
This explains the routes for hiring Chinese nationals — the fastest-growing group of foreign workers in Russia. Your question is which permit fits your hire, how fast you can get them in post, and what they'll actually be taxed.
Bringing Chinese staff over? The permit route decides the speed and the tax — worth choosing before you file.
为在俄国际企业提供务实支持。