Guide to Global Payroll Management - 2020 - C-53

Payroll Tax Summaries for Selected Countries
*

unsubstantiated moving allowances;

*

cost-of-living allowances;

*

payment of family members' travel and housing expenses; and

*

employer or non-employer products sold to the employee at a discount.

Foreign nationals and residents who are citizens of other countries are exempt from tax
on amounts received for housing costs, maintenance of an official car, reimbursed business
expenses, mandatory social security contributions, and amounts contributed to state pension funds. Technical specialists are exempt from tax on cost of living allowances.

Tax rates
Income taxes. Russian residents pay tax at a flat 13% rate. Nonresidents pay at a flat
rate of 30% of Russian-source income. Nonresidents who are highly qualified specialists (individuals with work experience, skills, or accomplishments in a particular field) and
receive a salary of at least RUB 167,000 per month pay a flat rate of 13%.
Social security taxes. Employers are required to make contributions to social security,
pension, and health insurance funds. For 2019, employers are required to make contributions to the Russian Pension Fund at a rate of 22% up to RUB 1,021,000 (and 10% on any
excess amount over the threshold); 2.9% up to RUB 815,000 for social insurance contributions; and 5.1% for medical insurance contributions. For foreign employees, the employer
must pay a withholding tax of 1.8% to the social insurance fund. Employers are also required
to make contributions to mandatory accident insurance funds (for insurance purposes). The
rates vary from 0.2% to 8.5% based on the industry.

Relief from double taxes
Russia has an income tax treaty with the U.S. (see Appendix A, page A-68).

SINGAPORE

SINGAPORE
Basis for tax
Residents and nonresidents are only taxed on Singapore-source income, with certain
exceptions.

Residence rules
An individual who resides in Singapore for more than 183 days in the calendar year or
works in Singapore for more than three consecutive years, (regardless of being there for less
than 183 days in the year of arrival or departure) is a resident. An individual who stays or
works in Singapore for a continuous period of at least 183 days over two calendar years will
also be considered a resident for those two years.

Taxable employment income
Taxable employment income generally includes all compensation, bonuses and noncash
benefits received for personal services. All payments for services rendered in Singapore are
taxable regardless of where the employer is or where the payment is made. Compensation
and benefits-in-kind etc. are taxable at the time they are earned and generally not when they
are paid or received.

C-53



Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020

Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
Guide to Global Payroll Management - 2020 - 5
Guide to Global Payroll Management - 2020 - 6
Guide to Global Payroll Management - 2020 - 7
Guide to Global Payroll Management - 2020 - 8
Guide to Global Payroll Management - 2020 - 9
Guide to Global Payroll Management - 2020 - 10
Guide to Global Payroll Management - 2020 - 11
Guide to Global Payroll Management - 2020 - 12
Guide to Global Payroll Management - 2020 - 13
Guide to Global Payroll Management - 2020 - 14
Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
Guide to Global Payroll Management - 2020 - 1-1
Guide to Global Payroll Management - 2020 - 1-2
Guide to Global Payroll Management - 2020 - 1-3
Guide to Global Payroll Management - 2020 - 1-4
Guide to Global Payroll Management - 2020 - 1-5
Guide to Global Payroll Management - 2020 - 1-6
Guide to Global Payroll Management - 2020 - 1-7
Guide to Global Payroll Management - 2020 - 1-8
Guide to Global Payroll Management - 2020 - 1-9
Guide to Global Payroll Management - 2020 - 1-10
Guide to Global Payroll Management - 2020 - 1-11
Guide to Global Payroll Management - 2020 - 1-12
Guide to Global Payroll Management - 2020 - 2-1
Guide to Global Payroll Management - 2020 - 2-2
Guide to Global Payroll Management - 2020 - 2-3
Guide to Global Payroll Management - 2020 - 2-4
Guide to Global Payroll Management - 2020 - 2-5
Guide to Global Payroll Management - 2020 - 2-6
Guide to Global Payroll Management - 2020 - 2-7
Guide to Global Payroll Management - 2020 - 2-8
Guide to Global Payroll Management - 2020 - 2-9
Guide to Global Payroll Management - 2020 - 2-10
Guide to Global Payroll Management - 2020 - 2-11
Guide to Global Payroll Management - 2020 - 2-12
Guide to Global Payroll Management - 2020 - 2-13
Guide to Global Payroll Management - 2020 - 2-14
Guide to Global Payroll Management - 2020 - 2-15
Guide to Global Payroll Management - 2020 - 2-16
Guide to Global Payroll Management - 2020 - 2-17
Guide to Global Payroll Management - 2020 - 2-18
Guide to Global Payroll Management - 2020 - 2-19
Guide to Global Payroll Management - 2020 - 2-20
Guide to Global Payroll Management - 2020 - 2-21
Guide to Global Payroll Management - 2020 - 2-22
Guide to Global Payroll Management - 2020 - 2-23
Guide to Global Payroll Management - 2020 - 2-24
Guide to Global Payroll Management - 2020 - 2-25
Guide to Global Payroll Management - 2020 - 2-26
Guide to Global Payroll Management - 2020 - 2-27
Guide to Global Payroll Management - 2020 - 2-28
Guide to Global Payroll Management - 2020 - 2-29
Guide to Global Payroll Management - 2020 - 2-30
Guide to Global Payroll Management - 2020 - 3-1
Guide to Global Payroll Management - 2020 - 3-2
Guide to Global Payroll Management - 2020 - 3-3
Guide to Global Payroll Management - 2020 - 3-4
Guide to Global Payroll Management - 2020 - 3-5
Guide to Global Payroll Management - 2020 - 3-6
Guide to Global Payroll Management - 2020 - 4-1
Guide to Global Payroll Management - 2020 - 4-2
Guide to Global Payroll Management - 2020 - 4-3
Guide to Global Payroll Management - 2020 - 4-4
Guide to Global Payroll Management - 2020 - 4-5
Guide to Global Payroll Management - 2020 - 4-6
Guide to Global Payroll Management - 2020 - 4-7
Guide to Global Payroll Management - 2020 - 4-8
Guide to Global Payroll Management - 2020 - 4-9
Guide to Global Payroll Management - 2020 - 4-10
Guide to Global Payroll Management - 2020 - PII
Guide to Global Payroll Management - 2020 - PII-1
Guide to Global Payroll Management - 2020 - 5-1
Guide to Global Payroll Management - 2020 - 5-2
Guide to Global Payroll Management - 2020 - 5-3
Guide to Global Payroll Management - 2020 - 5-4
Guide to Global Payroll Management - 2020 - 5-5
Guide to Global Payroll Management - 2020 - 5-6
Guide to Global Payroll Management - 2020 - 5-7
Guide to Global Payroll Management - 2020 - 5-8
Guide to Global Payroll Management - 2020 - 5-9
Guide to Global Payroll Management - 2020 - 5-10
Guide to Global Payroll Management - 2020 - 5-11
Guide to Global Payroll Management - 2020 - 5-12
Guide to Global Payroll Management - 2020 - 5-13
Guide to Global Payroll Management - 2020 - 5-14
Guide to Global Payroll Management - 2020 - 5-15
Guide to Global Payroll Management - 2020 - 5-16
Guide to Global Payroll Management - 2020 - 5-17
Guide to Global Payroll Management - 2020 - 5-18
Guide to Global Payroll Management - 2020 - 6-1
Guide to Global Payroll Management - 2020 - 6-2
Guide to Global Payroll Management - 2020 - 6-3
Guide to Global Payroll Management - 2020 - 6-4
Guide to Global Payroll Management - 2020 - 6-5
Guide to Global Payroll Management - 2020 - 6-6
Guide to Global Payroll Management - 2020 - 6-7
Guide to Global Payroll Management - 2020 - 6-8
Guide to Global Payroll Management - 2020 - 6-9
Guide to Global Payroll Management - 2020 - 6-10
Guide to Global Payroll Management - 2020 - 6-11
Guide to Global Payroll Management - 2020 - 6-12
Guide to Global Payroll Management - 2020 - 6-13
Guide to Global Payroll Management - 2020 - 6-14
Guide to Global Payroll Management - 2020 - 6-15
Guide to Global Payroll Management - 2020 - 6-16
Guide to Global Payroll Management - 2020 - 6-17
Guide to Global Payroll Management - 2020 - 6-18
Guide to Global Payroll Management - 2020 - 6-19
Guide to Global Payroll Management - 2020 - 6-20
Guide to Global Payroll Management - 2020 - 6-21
Guide to Global Payroll Management - 2020 - 6-22
Guide to Global Payroll Management - 2020 - 7-1
Guide to Global Payroll Management - 2020 - 7-2
Guide to Global Payroll Management - 2020 - 7-3
Guide to Global Payroll Management - 2020 - 7-4
Guide to Global Payroll Management - 2020 - 7-5
Guide to Global Payroll Management - 2020 - 7-6
Guide to Global Payroll Management - 2020 - 7-7
Guide to Global Payroll Management - 2020 - 7-8
Guide to Global Payroll Management - 2020 - 8-1
Guide to Global Payroll Management - 2020 - 8-2
Guide to Global Payroll Management - 2020 - 8-3
Guide to Global Payroll Management - 2020 - 8-4
Guide to Global Payroll Management - 2020 - 8-5
Guide to Global Payroll Management - 2020 - 8-6
Guide to Global Payroll Management - 2020 - 8-7
Guide to Global Payroll Management - 2020 - 8-8
Guide to Global Payroll Management - 2020 - PIII
Guide to Global Payroll Management - 2020 - PIII-1
Guide to Global Payroll Management - 2020 - 9-1
Guide to Global Payroll Management - 2020 - 9-2
Guide to Global Payroll Management - 2020 - 9-3
Guide to Global Payroll Management - 2020 - 9-4
Guide to Global Payroll Management - 2020 - 9-5
Guide to Global Payroll Management - 2020 - 9-6
Guide to Global Payroll Management - 2020 - 9-7
Guide to Global Payroll Management - 2020 - 9-8
Guide to Global Payroll Management - 2020 - 9-9
Guide to Global Payroll Management - 2020 - 9-10
Guide to Global Payroll Management - 2020 - 9-11
Guide to Global Payroll Management - 2020 - 9-12
Guide to Global Payroll Management - 2020 - 9-13
Guide to Global Payroll Management - 2020 - 9-14
Guide to Global Payroll Management - 2020 - 9-15
Guide to Global Payroll Management - 2020 - 9-16
Guide to Global Payroll Management - 2020 - 9-17
Guide to Global Payroll Management - 2020 - 9-18
Guide to Global Payroll Management - 2020 - 9-19
Guide to Global Payroll Management - 2020 - 9-20
Guide to Global Payroll Management - 2020 - 9-21
Guide to Global Payroll Management - 2020 - 9-22
Guide to Global Payroll Management - 2020 - 9-23
Guide to Global Payroll Management - 2020 - 9-24
Guide to Global Payroll Management - 2020 - 9-25
Guide to Global Payroll Management - 2020 - 9-26
Guide to Global Payroll Management - 2020 - 9-27
Guide to Global Payroll Management - 2020 - 9-28
Guide to Global Payroll Management - 2020 - 10-1
Guide to Global Payroll Management - 2020 - 10-2
Guide to Global Payroll Management - 2020 - 10-3
Guide to Global Payroll Management - 2020 - 10-4
Guide to Global Payroll Management - 2020 - 10-5
Guide to Global Payroll Management - 2020 - 10-6
Guide to Global Payroll Management - 2020 - 10-7
Guide to Global Payroll Management - 2020 - 10-8
Guide to Global Payroll Management - 2020 - 10-9
Guide to Global Payroll Management - 2020 - 10-10
Guide to Global Payroll Management - 2020 - 10-11
Guide to Global Payroll Management - 2020 - 10-12
Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
Guide to Global Payroll Management - 2020 - 11-1
Guide to Global Payroll Management - 2020 - 11-2
Guide to Global Payroll Management - 2020 - 11-3
Guide to Global Payroll Management - 2020 - 11-4
Guide to Global Payroll Management - 2020 - 11-5
Guide to Global Payroll Management - 2020 - 11-6
Guide to Global Payroll Management - 2020 - 11-7
Guide to Global Payroll Management - 2020 - 11-8
Guide to Global Payroll Management - 2020 - 11-9
Guide to Global Payroll Management - 2020 - 11-10
Guide to Global Payroll Management - 2020 - 11-11
Guide to Global Payroll Management - 2020 - 11-12
Guide to Global Payroll Management - 2020 - 11-13
Guide to Global Payroll Management - 2020 - 11-14
Guide to Global Payroll Management - 2020 - 11-15
Guide to Global Payroll Management - 2020 - 11-16
Guide to Global Payroll Management - 2020 - 11-17
Guide to Global Payroll Management - 2020 - 11-18
Guide to Global Payroll Management - 2020 - 11-19
Guide to Global Payroll Management - 2020 - 11-20
Guide to Global Payroll Management - 2020 - 11-21
Guide to Global Payroll Management - 2020 - 11-22
Guide to Global Payroll Management - 2020 - 11-23
Guide to Global Payroll Management - 2020 - 11-24
Guide to Global Payroll Management - 2020 - 11-25
Guide to Global Payroll Management - 2020 - 11-26
Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
Guide to Global Payroll Management - 2020 - 11-29
Guide to Global Payroll Management - 2020 - 11-30
Guide to Global Payroll Management - 2020 - 11-31
Guide to Global Payroll Management - 2020 - 11-32
Guide to Global Payroll Management - 2020 - 11-33
Guide to Global Payroll Management - 2020 - 11-34
Guide to Global Payroll Management - 2020 - 11-35
Guide to Global Payroll Management - 2020 - 11-36
Guide to Global Payroll Management - 2020 - 11-37
Guide to Global Payroll Management - 2020 - 11-38
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Guide to Global Payroll Management - 2020 - 11-40
Guide to Global Payroll Management - 2020 - 11-41
Guide to Global Payroll Management - 2020 - 11-42
Guide to Global Payroll Management - 2020 - 11-43
Guide to Global Payroll Management - 2020 - 11-44
Guide to Global Payroll Management - 2020 - 11-45
Guide to Global Payroll Management - 2020 - 11-46
Guide to Global Payroll Management - 2020 - 11-47
Guide to Global Payroll Management - 2020 - 11-48
Guide to Global Payroll Management - 2020 - 11-49
Guide to Global Payroll Management - 2020 - 11-50
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Guide to Global Payroll Management - 2020 - 11-52
Guide to Global Payroll Management - 2020 - 11-53
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Guide to Global Payroll Management - 2020 - 11-60
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Guide to Global Payroll Management - 2020 - 11-68
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Guide to Global Payroll Management - 2020 - 11-174
Guide to Global Payroll Management - 2020 - PV
Guide to Global Payroll Management - 2020 - PV-3
Guide to Global Payroll Management - 2020 - 12-1
Guide to Global Payroll Management - 2020 - 12-2
Guide to Global Payroll Management - 2020 - 12-3
Guide to Global Payroll Management - 2020 - 12-4
Guide to Global Payroll Management - 2020 - 12-5
Guide to Global Payroll Management - 2020 - 12-6
Guide to Global Payroll Management - 2020 - PVI
Guide to Global Payroll Management - 2020 - PVI-1
Guide to Global Payroll Management - 2020 - AppA
Guide to Global Payroll Management - 2020 - AppA-1
Guide to Global Payroll Management - 2020 - A-1
Guide to Global Payroll Management - 2020 - A-2
Guide to Global Payroll Management - 2020 - A-3
Guide to Global Payroll Management - 2020 - A-4
Guide to Global Payroll Management - 2020 - A-5
Guide to Global Payroll Management - 2020 - A-6
Guide to Global Payroll Management - 2020 - A-7
Guide to Global Payroll Management - 2020 - A-8
Guide to Global Payroll Management - 2020 - A-9
Guide to Global Payroll Management - 2020 - A-10
Guide to Global Payroll Management - 2020 - A-11
Guide to Global Payroll Management - 2020 - A-12
Guide to Global Payroll Management - 2020 - A-13
Guide to Global Payroll Management - 2020 - A-14
Guide to Global Payroll Management - 2020 - A-15
Guide to Global Payroll Management - 2020 - A-16
Guide to Global Payroll Management - 2020 - A-17
Guide to Global Payroll Management - 2020 - A-18
Guide to Global Payroll Management - 2020 - A-19
Guide to Global Payroll Management - 2020 - A-20
Guide to Global Payroll Management - 2020 - A-21
Guide to Global Payroll Management - 2020 - A-22
Guide to Global Payroll Management - 2020 - A-23
Guide to Global Payroll Management - 2020 - A-24
Guide to Global Payroll Management - 2020 - A-25
Guide to Global Payroll Management - 2020 - A-26
Guide to Global Payroll Management - 2020 - A-27
Guide to Global Payroll Management - 2020 - A-28
Guide to Global Payroll Management - 2020 - A-29
Guide to Global Payroll Management - 2020 - A-30
Guide to Global Payroll Management - 2020 - A-31
Guide to Global Payroll Management - 2020 - A-32
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Guide to Global Payroll Management - 2020 - A-44
Guide to Global Payroll Management - 2020 - A-45
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Guide to Global Payroll Management - 2020 - A-68
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Guide to Global Payroll Management - 2020 - A-88
Guide to Global Payroll Management - 2020 - A-89
Guide to Global Payroll Management - 2020 - A-90
Guide to Global Payroll Management - 2020 - A-91
Guide to Global Payroll Management - 2020 - A-92
Guide to Global Payroll Management - 2020 - AppB
Guide to Global Payroll Management - 2020 - AppB-1
Guide to Global Payroll Management - 2020 - B-1
Guide to Global Payroll Management - 2020 - B-2
Guide to Global Payroll Management - 2020 - B-3
Guide to Global Payroll Management - 2020 - B-4
Guide to Global Payroll Management - 2020 - B-5
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Guide to Global Payroll Management - 2020 - B-22
Guide to Global Payroll Management - 2020 - B-23
Guide to Global Payroll Management - 2020 - B-24
Guide to Global Payroll Management - 2020 - B-25
Guide to Global Payroll Management - 2020 - B-26
Guide to Global Payroll Management - 2020 - B-27
Guide to Global Payroll Management - 2020 - B-28
Guide to Global Payroll Management - 2020 - B-29
Guide to Global Payroll Management - 2020 - B-30
Guide to Global Payroll Management - 2020 - B-31
Guide to Global Payroll Management - 2020 - B-32
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Guide to Global Payroll Management - 2020 - B-49
Guide to Global Payroll Management - 2020 - B-50
Guide to Global Payroll Management - 2020 - B-51
Guide to Global Payroll Management - 2020 - B-52
Guide to Global Payroll Management - 2020 - AppC
Guide to Global Payroll Management - 2020 - AppC-1
Guide to Global Payroll Management - 2020 - C-1
Guide to Global Payroll Management - 2020 - C-2
Guide to Global Payroll Management - 2020 - C-3
Guide to Global Payroll Management - 2020 - C-4
Guide to Global Payroll Management - 2020 - C-5
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Guide to Global Payroll Management - 2020 - C-10
Guide to Global Payroll Management - 2020 - C-11
Guide to Global Payroll Management - 2020 - C-12
Guide to Global Payroll Management - 2020 - C-13
Guide to Global Payroll Management - 2020 - C-14
Guide to Global Payroll Management - 2020 - C-15
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