The specific of legal regulation of the procedure of calculation of insurance contributions for foreign citizens to the pension fund of the Russian Federation
Keywords: insurance contributions, insured; a foreign citizen permanently residing on the territory of the Russian Federation; a foreign citizen temporarily residing on the territory of the Russian Federation; а foreign citizen temporarily staying in the territory of the Russian Federation.
The legal status of foreign citizens, engaged in labor activity on the territory of the Russian Federation, has always caused many questions. This is due to the growing share of foreign labor force. The main problems of attracting foreigners to work on the territory of our country relate to the calculation and payment for them insurance contributions to extra-budgetary funds. The legal aspects of calculation and payment of insurance contributions for foreign citizens to the Pension Fund of the Russian Federation are analysed in this article.