A foreign employee’s work patent may be paid for not only by its holder. The Moscow Migration Center (Миграционный центр Москвы) clarified that the funds may be transferred by another person—for example, the work patent holder’s spouse. A work patent is a Russian work authorization document for foreign nationals. The key condition stated in the clarification is that the payment details must include the Taxpayer Identification Number (ИНН) of the foreign national to whom the work patent was issued. For the employer, this is primarily a matter of organizing HR compliance control: it is important to distinguish the person making the payment from the employee whose work patent is identified by the payment details.
The clarification changes the approach to the payer, but not to work patent identification
In HR practice, it is often assumed that payment must be made only by the foreign employee personally and only from their own card. The clarification by the Moscow Migration Center (Миграционный центр Москвы) indicates a different approach: another person may be the payer. As an example, the source refers to the husband of a female work patent holder, but the rule is formulated more broadly—another person may make the payment.
At the same time, the payer’s card, account, or name does not replace the details of the work patent holder. To identify the payment, the Taxpayer Identification Number (ИНН) of the foreign national to whom the work patent was issued is required. Therefore, during an internal review, it is useful not to conclude that a payment belongs to the employee solely based on who transferred the money: the material payment detail named in the published clarification is the Taxpayer Identification Number (ИНН) of the work patent holder.
What steps to incorporate into the HR process
The employer should establish a clear sequence of checks in advance, especially if the employee reports that payment will be made by a relative or another person. First, the HR specialist or responsible employee requests the Taxpayer Identification Number (ИНН) of the work patent holder. This number is then checked against the work patent, and when the payment details are provided to the payer, it should be separately emphasized whose Taxpayer Identification Number (ИНН) must be specified.
This procedure reduces the risk of confusion between the employee’s details and the details of the person helping with payment. The source does not establish an obligation for the employer to accept the payment or monitor the method by which it is made. However, for its own HR administration, the company may record that it checked the work patent holder’s details rather than the details of a third party.
Where to obtain the Taxpayer Identification Number if the document is not nearby
The primary source of the Taxpayer Identification Number (ИНН) is the work patent itself: the required number is contained in the document. This makes it possible to quickly match the detail with a specific foreign employee before the payment is completed. If the work patent is held by the employee, it is advisable for the HR specialist to request the details directly from the document rather than pass on a number based on a third party’s statement.
If the work patent is not at hand, the clarification offers two official channels for checking the Taxpayer Identification Number (ИНН): the website of the State Budgetary Institution “Migration Center” (ГБУ «Миграционный центр») and the website of the Federal Tax Service (Федеральная налоговая служба). The Federal Tax Service is Russia’s tax authority. The publication does not describe the technical procedure for such a search or list the information that may be required on the websites. Therefore, this procedure should not be supplemented with unverified requirements: it is sufficient to use the named official resources to clarify the number.
What should not be inferred from the clarification
The publication does not report any regulatory changes: it is a clarification by the Moscow Migration Center (Миграционный центр Москвы) regarding the possibility of another person paying for a work patent. It also does not specify payment deadlines. Consequently, this material cannot be used as a source for determining payment dates or calculating any HR compliance control periods.
The source does not describe the consequences of non-payment, late payment, or an error in the details. It also does not establish a list of documents that the employee must provide to the employer after payment. The practical value of the clarification is limited to the confirmed rule: a third party may pay, but the payment details must include the Taxpayer Identification Number (ИНН) of the work patent holder.
What to check
- Determine who will actually make the payment: the employee personally or another person.
- Before payment, obtain the Taxpayer Identification Number (ИНН) of the work patent holder and check it against the details in the work patent.
- When completing the payment details, specify the Taxpayer Identification Number (ИНН) of the foreign national to whom the work patent was issued.
- If the work patent is not at hand, check the Taxpayer Identification Number (ИНН) through the official website of the State Budgetary Institution “Migration Center” (ГБУ «Миграционный центр») or the Federal Tax Service (ФНС).
- Keep an internal record of the details check and the document against which the Taxpayer Identification Number (ИНН) was verified.