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New requirements to HQS earnings

Effective March 1, 2024, the salary of a highly qualified specialist (HQS) must be at least 750 kRUB per quarter. Previously, the salary was measured on a monthly basis, with 167 kRUB as the minimum threshold, i.e. earnings of 501 kRUB per quarter were sufficient.

Companies can opt for at least two scenarios: sign additional agreements, raising salaries to 250 kRUB, or spread the amount within a quarter.

Moreover, an employer may lose the right to attract HQS for 2 years, if the correct information about personal income tax of HQS is not provided to the authorities in due time. The deadline is 6 months after the reporting period. This rule comes into effect on January 7, 2024.

The federal law amending 115-FZ “On the Legal Status of Foreign Citizens in the Russian Federation" was signed by the President on July 10.

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