At the same time, the foreign registration of such a company does not matter at all: the amount of insurance premiums is determined in accordance with article 426 of the Tax Code, according to which they are:
- pension insurance — 22%;
- social insurance — 2.9%;
- medical insurance — 5,1%.
The calculation is based on remuneration paid to individuals, including the salary of employees of the representative office.
Taxation of organizations that do not have representative offices in the Russian Federation but receive income in a different way.