The law establishes a list of cases in which resident legal entities can make settlements with non-resident individuals in cash foreign currency or the Russian Federation's currency.
The payment of wages in cash by a resident employer to a non-resident employee is not included in this list.
Thus, the payment of wages to temporarily residing and temporarily staying foreign citizens and stateless persons is considered a currency transaction and must be carried out exclusively in non-cash form.
In case of violation, the employer gets an administrative fine: for individual entrepreneurs and legal entities - from 75 to 100 % of the amount of an illegal currency transaction, for officials - from 20 to 30 thousand rubles.
The term for administrative responsibility is 2 years from the payment date to a non-resident from the employer's cash register.