Employment contract with Kyrgyz. How Kyrgyz citizens will find a job in the Russian Federation

Publication date: 13/07/2017 14:18

Probably, as an entrepreneur, you have repeatedly encountered the difficulties of formalization in hiring foreign citizen. It is even possible that now the employment of foreigners for you is an incredibly difficult process. Nevertheless, you should not try to resolve this issue with the help of unofficial registration, since this can be a real problem for you with huge financial losses. This article is devoted to the topic of hiring foreign citizens in 2017.

Rules for hiring foreign citizens in 2017

The hiring of foreign citizens today is widespread in several sectors of the Russian economy at once. We are talking about the industrial sector, construction, housing and utilities, and many others. This is due to several reasons:

    saving money on salary payments: foreign citizens agree to a lower rate than the Russians;

    there is a difference in the mentality of foreigners and Russians, which explains the responsibility and diligence of the majority of refugees and ordinary foreign watchmen.

However, the government regulates the labor market, preventing the official employment of foreign citizens in Russian companies. If an entrepreneur wants to hire a foreigner, he should perfectly understand all the subtleties of this process. In 2017, they affect certain categories of citizens of other countries.

Foreigners with a residence permitwho have permanent housing in the Russian territory. These people can receive formal registration when applying for a job in the same manner as a person with russian citizenship. In this case, the employment of a foreign citizen with a residence permit takes place without permission and a patent. A foreigner will be provided with the same guarantees as a Russian citizen. It will be important for the entrepreneur to only check the validity of the residence permit and notify the Ministry of Internal Affairs bodies of the official employment of a foreign citizen in accordance with paragraph 8 of Article 13 of the Federal Law No. 115-ФЗ legal status  foreign citizens in the Russian Federation ".

They can also get official employment without additional documentation. They, like foreigners with a residence permit, will not need a permit and a patent. The entrepreneur, when hiring a foreign citizen with a temporary residence permit, is obliged to inform the Ministry of Internal Affairs about this. It is important to take into account the fact that a citizen of another country with a temporary residence permit may engage in labor activity exclusively in the territory of issue of this document. However, according to the Order of the Ministry of Healthcare and Social Development of Russia dated July 28, 2010 No. 564n, there are exceptions in connection with which a foreign citizen with temporary residence can work in other regions.

Foreigners with temporary residence permit, but without a visa  must have a patent with them for official registration. This documentation will not be necessary for those citizens who live in the Russian Federation on a permanent or temporary basis, as well as residents of the EAEU countries. In 2017, a patent for the employment of foreign citizens without a visa is valid for one year, it is not prohibited to extend it for a period of one month. An entrepreneur who is officially employed in another country who has a patent validity period has expired, an entrepreneur may temporarily lose his job until the document is reissued. Its re-registration can take place only once for up to one year. The price of a patent in each locality is individual and depends on the coefficient introduced for this region. In 2017, the rate of the fixed advance payment, taking into account the deflator coefficient, is 1947.6 rubles; it should be corrected with a regional coefficient indicator. When hiring a foreign citizen, it is important to keep in mind that he can carry out labor activity only in the region in which he was granted a patent.

Foreigners are citizens of the EAEU.The recruitment of foreign citizens of the EAEU countries in 2017 takes place on the same basis as the residents of Russia. This category of foreigners has all the chances of finding a job outside of migration registration and living in the Russian Federation for the full term of the specially executed employment contract. However, in any case it is very important for the employer to inform the Ministry of Internal Affairs about the employment of a foreign citizen of the EAEU countries.

Visa aliens with temporary stay.Hiring foreign citizens with a visa and temporary residence in the Russian Federation is more problematic. After an entrepreneur is authorized by the Ministry of Internal Affairs to hire a foreigner, he still needs to file a petition for an extract from the Ministry of Internal Affairs of an invitation to enter a resident of another country to the Russian Federation. As an addition to the main documentation, a copy of the passport of a citizen of another country and a letter of guarantee from the company are attached. This letter testifies to the obligations of an entrepreneur in hiring a foreign citizen to work to provide him with medical insurance, housing and means of accommodation. When an employee is located in the working area and concludes an employment contract with an enterprise, you will need to report this procedure to the Ministry of Internal Affairs.

It is also necessary to understand that the employment of foreign citizens is successful only if they have a license to carry out labor activities in the territory of the Russian Federation. There are two types of admission:

    permission to hire foreign citizens with a visa;

    labor patent for foreign citizens without a visa and refugees.

How to send a notice of employment of a foreign citizen

The entrepreneur must notify the FMS Russian Federation  about hiring a foreign citizen (this is not about the tax service, since this obligation of the employer was canceled on 01/01/2015 after the adoption of the amendments to 115-FZ).

In the case of entering into a labor or / and civil agreement when hiring a foreign citizen, a legal entity should notify the regional section of the former FMS not later than three working days, which has been transferred under the leadership of the Ministry of Internal Affairs since July 01, 2016. referred to as the Directorate General for Migration (GUVM).

Notice of the employment of a foreign citizen is made individually for each person.

According to Federal Law No. 115 (with additions dated April 6, 2015), the employer also has this obligation and foreigners themselves, for whom it is important to inform them about their employment within two months from the date of receipt of the labor patent / permit to work.

If the procedure for notifying municipal authorities about hiring a foreign citizen to work will be violated, the law (Part 4 of Article 18.15 of the Administrative Code) provides for the following penalties:

    citizens in the amount of from five to seven thousand rubles;

    employees of the company in the amount of 35 to 70 thousand rubles;

    company (individual entrepreneur) in the amount of 400 thousand to 1 million rubles, or perhaps an administrative temporary suspension of business activity for a period of 14 to 90 days.

Also, fines were introduced in the event that irregularities in filing an application for employment of foreign citizens are revealed.

Russian legislation provides for the following options for sending a notification.

    Personally bring and transfer to the department GUVM on paper. An employee of the Main Investigative Department, accepting documentation, must check the accuracy of the completion and accuracy of the information contained. For a successful procedure, it is important to bring along documents confirming the authority and person of the notifier.

    Send by postal address. The shipment must be issued with a valuable letter, to which must be added an inventory of the attachment and two copies of the delivery receipt. One of them (with detachable part) will remain in the post office for a period of one year, the other will be sent to GUVM. After the letter has been delivered, you will be given a part of the form with a stamp on receipt, which is considered to be a confirmation of the prompt fulfillment of the information received by the legislation of the Main Administration Office of the foreign citizen for employment.

    Send to e-mail address if the branch of the Main Office of Civil Aviation in your area provides for this possibility

    Although with some difficulties, it can also be sent via the municipal services website.

Notification of employment of a foreign citizen, sample filling

The notice is important to fill in Russian letters in a clear hand. Forms with various strikethroughs and corrections, omissions are invalid. Information about a foreign citizen who is registered in his passport with Latin lettersIt is also allowed to rewrite in Latin form.

For the correct filling of the form of notification of the employment of a foreign citizen, it is important to enter the following information:

About the employer:

    the name and form of ownership (if we are talking about an individual - F. I, O.);

    status (legal entity, individual entrepreneur, etc.);

    number in the register;

    code of main activity on OKVED;

    if there is, then CAT and TIN;

    legal address and phone number.

About employee:

    full name, date and place of birth;

    citizenship;

    information from identity card;

    number and terms of the migration card;

    the number of the patent or authorization to work;

    address of registration at the location and date of acceptance on the account;

    specialty and other information about future work;

    the nature of the contract (labor or civil law).

The application for employment of a foreign citizen must be signed and certified by the company's seal. If we are talking about an electronic application, then the signature will be electronic.

If the contract is terminated for any reason, this must also be notified in the notification. In case of dismissal of a foreign citizen, you must:

    issue a notice of dismissal of an employee;

    to certify the document with the seal of the enterprise;

    send a notice to the GUVM.

This procedure should take place within three days from the date of termination of the foreigner's work activity. These conditions apply individually to each of the dismissed employees.


How are foreigners hired?: Instructions with explanations

1. First, find out the status of a foreign citizen. The procedure for hiring a foreign citizen begins with determining his status in Russia:

    temporarily staying on the territory of Russia - a foreigner who arrived in the Russian Federation with or without a visa and lives in the country on the basis of a patent or permission to work;

    temporarily residing in the territory of Russia - a foreigner with a temporary residence permit, which is valid for three years from the date of issue;

    resident in Russia - a foreigner with a residence permit, which is issued for five years in accordance with the conditions of the EAEU.

2. Check all migration documents.

When hiring a foreign citizen who is a migrant from a state with visa regimewill need:

    copy of passport;

    migration card;

    permission to work;

    valid registration;

  • voluntary medical insurance policy.

When hiring a foreign citizen who is a migrant from a state with visa-free regimeYou will need the same documents, with the exception of a work permit. In addition, a patent for a job and a receipt for payment of this document will be required.

When recruiting foreign citizens of Kyrgyzstan, Armenia and Kazakhstan, the list of documentation is the same as for any other residents of the states with a visa regime.

When hiring a foreign citizen, you must carefully consider the verification of each document. Especially make sure that they have a real validity period, since the expired documents of a foreigner can threaten the tenant with a fine of up to one million rubles or a temporary suspension of business activity from 14 to 90 days.

3. Enter the employee in the organization.

1) Collect from the employee's signatureaccording to documents such as:

    rules of the organization of the internal labor order;

    collective agreement;

    other documents relating to the implementation of labor activity in the enterprise.

2) Correctly work with a foreignerwho came to the country without a visa. To hire a foreign citizen without a visa, an employment contract is required:

    The document is issued exclusively with an adult migrant.

    The agreement is made only in Russian. You can also issue a second copy in your native language for a foreign citizen, but this is not included in the list of obligations of the employer.

    Information about a foreign citizen should not be taken from his words, but from the data indicated in the passport or other document proving his identity. It would be best to use information from a patent or work permit.

    The data must be exactly the same: what is in the contract, what is in the patent or permission. Any mistake can threaten you with a serious fine or administrative suspension of business activities.

    In the contract it is necessary to register the data on the patent or authorization, which includes the series, number, terms of validity, by whom and when it was issued.

    Also, the contract must contain the data of the VHI policy or the contract on medical services.

    The employment contract is executed for an indefinite period. In some cases, under Article 59 of the Labor Code of the Russian Federation, a futures contract can be concluded. Even the fact that a patent or permit has its own validity terms does not make it possible to employ a foreign citizen under a fixed-term contract (Article 327 of the Labor Code of the Russian Federation).

    When hiring a foreign citizen, be on the alert and watch out for the validity of his documentation. As soon as they come to an end, the alien must be fired, because otherwise you will again face a fine of up to one million rubles.

Also important issue an order for admission to work, familiarizing him with a foreigner on the list, and make an entry in the workbook.

If a foreigner does not have an accepted sample of a work record, the employer must issue it. The previous employment records of a citizen of another country cannot be rewritten in any way.

We have come to the final procedure for filling out documents when hiring a foreign citizen: registration of an employee's personal card. This occurs in a unified form of T2. Here, a foreigner must sign, confirming that he is fully acquainted with employment records. It is also important to take the signature of a foreign citizen, proving his awareness of the processing of personal data.

4. Register an employee on the territory of the employer.

If, when hiring a foreigner, it turns out that he is not registered in residential premises, but from a legal entity, then the employer, following the employment contract, is forced to determine this employee for migration registration - to register for his own firm.

To implement this procedure, you should fill in the form of notification of the migration registration of a resident of another country, established by the Order of the FMS of the Russian Federation No. 217 dated 09/23/2010, and collect documentation:

    copy of passport;

    copy of migration card;

    a copy of the previous registration;

    copy of the patent;

    copy of patent payment;

    copy of the employment contract.

Subsequently, it is necessary to transfer the form of notification of migration registration with all photocopies to the district or central FMS.

5. Notify the FMS about the conclusion of an employment contract with a foreigner.

The employer must inform the Main Department of the Ministry of Internal Affairs (former FMS) that a labor or civil law contract was signed with an alien, no later than three working days from the date of the agreement being signed by a resident of another country.

6. Congratulations, you are now officially a payer. taxes and contributions payroll foreign citizen. When hiring a foreign citizen, it is important to know that taxes will depend on the employee himself. If the case concerns a foreign citizen with the status of a temporary resident who came to Russia in the order that does not require obtaining a visa, the employer will face monthly taxes such as:

      NDFL - 13%;

      contributions to the FIU - 22%;

      fSS contributions - 0.2% + FSSN - 1.8%.

An entrepreneur does not have the right to pay a foreign citizen a salary lower than the minimum wage or to give him a salary lower than his own compatriots working under the same conditions.

In the event of violations, salary commissions will be forced to pay employees the remaining salary amount, as well as the entire unpaid tax. In addition, a monetary penalty of 20% of the amount of unpaid taxes will be added.

7. Together with the employment of a foreign citizen, the employer appears obligation to check checks on personal income tax on a monthly basis. In case of late payment, the patent automatically ceases to operate, and the employee becomes illegal, who does not have the right to work in the territory of the Russian Federation. Subsequently, a foreigner will again need to cross the border of Russia and re-issue a patent.

8. If you need to dismiss a foreign citizen, issue the appropriate order and familiarize the foreigner with it for painting. Be sure to include in the employment history of the termination of employment. The foreigner signs on the employee's card (T2), confirming the return of the employment record.

9. Do not forget to notify the FMS about the dismissal.

Who faces fines for hiring foreigners?

The laws of the Russian Federation provide for the punishment of entrepreneurs in the form of a monetary fine for deviations from immigration laws when hiring a foreign citizen.

At the present stage, the following types of fines are valid:

    from five to seven thousand rubles - for the illegal employment of foreign citizens;

    from 400 thousand to one million rubles or a temporary cessation of business activities for a period of 14 to 90 days - for legal entities for the illegal employment of foreign citizens;

    from 35 to 70 thousand rubles - for an official for the illegal employment of a foreign citizen.

The same fines are imposed in the event that the employer did not inform or did not comply with the deadlines for notifying the FMS of the fact of execution of an employment contract when hiring a foreign citizen or about termination of the contract and the dismissal of the visitor.

Kyrgyzstan is a member of the Eurasian Economic Union (EAEU). Therefore, citizens of it are subject to all the benefits associated with employment in Russia. However, the simplified procedure for hiring Kyrgyz citizens to work does not remove the employer from the employer to notify the relevant government agencies about their admission, and sometimes to put on migration registration. You will learn how a citizen of Kyrgyzstan is hired by reading the article. We will discuss how to hire a citizen of Kyrgyzstan, whom to notify about the hiring of a citizen of Kyrgyzstan, and what kind of employment record you can take from a citizen of Kyrgyzstan when applying for a job.

From this article you will learn:

  • how to hire a Kyrgyz citizen;
  • whom to notify on the employment of a citizen of Kyrgyzstan;
  • what kind of employment record can you take from a Kyrgyz citizen when applying for a job?

When can I hire a Kyrgyz citizen?

How to issue a procedure for hiring a citizen of Kyrgyzstan

Citizens of Kyrgyzstan can be hired without taking into account restrictions on the allowable share of foreign employees, which are annually established by the government (clause 1 of Article 97 of the Treaty on the EAEU). The employer, in turn, does not need to obtain a work permit for foreigners. In addition, Kyrgyz citizens do not need to obtain a patent or work permit for employment (clause 1 of Article 97 of the Treaty on the EAEU).

The rest of the hiring of such an employee does not differ from the design russian citizen. He must present the employer with a standard list of documents (part one, second article 65 of the Labor Code of the Russian Federation).

1. Passport or other identification documentwhich is recognized on the territory of Russia (Clause 1, Article 10 of the Law No. 115-ФЗ).

2. SNILS.It is issued to the following categories of working foreigners (clause 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ):

  • permanently or temporarily residing in the territory of the Russian Federation;
  • temporarily staying on the territory of the Russian Federation, except for highly qualified specialists (Clause 1, Article 13.2 of the Law No. 115-FZ).

If a Kyrgyz citizen does not have a SNILS or is lost, the employer must issue a document to the FIU (clause 2, 5 of article 7, paragraph 7 of article 15 of the Federal Law of April 1, 1996 No. 27-ФЗ).

3. The document on education.Citizens of Kyrgyzstan do not need to confirm the validity of education certificates. The employer has the right to request a notarized translation of documents into Russian, if necessary.

Exceptions are cases where such an employee plans to engage in teaching, legal, medical or pharmaceutical activities (clause 3 of Article 97 of the Treaty on the EAEU). Then he will have to go through the procedure of recognition of documents on education (clause 3 of Article 97 of the Treaty on the EAEU, Administrative regulationsapproved by the Order of the Ministry of Education and Science of Russia dated December 24, 2013 No. 1391).

4. The policy of voluntary medical insurance.Citizens of Kyrgyzstan with the status of temporarily staying in Russia must provide a VHI policy for employment. The exception is when the employer himself concludes an agreement on the provision of paid medical services to such an employee (Article 327.3 of the Labor Code of the Russian Federation). He is recognized as insured in the compulsory health insurance system only after the conclusion of an employment contract (letter of the Ministry of Labor of Russia dated December 17, 2015 No. 16-4 / B-823).

5. Certificate of no criminal record. A Kyrgyz citizen must provide it, for example, when finding a job as a teacher (Article 331 of the Labor Code of the Russian Federation). An employer may not require such a certificate if there are no legal grounds.

6. Other documents.  Sometimes in employment may require additional documents. For example, a conclusion on the results of a medical examination when applying for work with harmful or hazardous working conditions (Article 213 of the Labor Code of the Russian Federation).

7. Military ID.  It is not required for the employment of such employees, as it is necessary only for persons liable for military service. Foreigners are not subject to military registration in Russia (part three of article 327.3 of the Labor Code of the Russian Federation, paragraph 1 of article 1 of the Federal Law of March 28, 1998 No. 53-ФЗ, paragraph 1 of article 15 of Law № 115-ФЗ).

Whom to notify on the employment of a citizen of Kyrgyzstan

The employer must notify the territorial office of the FMS of Russia about the conclusion of a labor or civil contract with a citizen of Kyrgyzstan. This rule also applies to the termination of the contract (clause 8 of Article 13 of the Federal Law of July 25, 2002 No. 115-ФЗ, letter of the Federal Migration Service Directorate in Moscow dated June 8, 2015 No. МS-9 / 21-4586n).

The notice must be sent within three working days from the date of hiring or dismissal. You can submit it in paper or in electronic format (forms of notification approved by the order of the FMS of Russia on June 28, 2010 No. 147). Failure to notify or late notification of the conclusion or termination of the contract with a foreigner threatens the employer with a fine of up to 800,000 rubles (part 3 of article 18.15 of the Administrative Code of the Russian Federation). Moreover, administrative responsibility for failure to notify about the admission and dismissal of an alien is established for violation in respect of each employee.

Employment record for hiring a citizen of Kyrgyzstan

A citizen of Kyrgyzstan may submit only those employment records that are used in Russia:

  • soviet-style (approved by the Decree of the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of Russia of September 6, 1973 No. 656);
  • russian type (approved by the Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

The workbook of a foreign country can not be filled. In this case, it is necessary to start a new one (letter from Rostrud of January 20, 2014 No. PG / 13372-6-1). It is not necessary to indicate in it information about the experience of an employee abroad.

Attachments

  • Notification of the arrival of a foreign citizen or stateless person at the place of stay (form) .xls
  • Application of a foreign citizen or stateless person for registration at the place of residence.doc
  • Journal of registration of foreign workers (form) .doc

Only available to subscribers

  • Notification of arrival of a foreign citizen or stateless person to the place of stay (sample) .xls
  • Notification of confirmation of residence of a foreign citizen or stateless person in the Russian Federation.doc
  • Example of filling in a notice of arrival of a foreign citizen or stateless person to the place of stay.xls
  • Journal of registration of foreign workers (sample) .doc


Although in 2016, Kyrgyzstan became a member of the EAEU, its citizens in the Russian Federation for a long time did not cease to require a work permit. Agreements and labor migration began to operate only in 2016, on August 12. Employment of Kyrgyz citizens in the Russian Federation in 2017 has new rules.

New rules

International treaties stipulate that citizens of countries that have joined the EAEU are not obliged to receive a permit for employment in any country of this union. For them, there are also no quotas that limit the number of foreign “workloads”. So is a work permit required for Kyrgyz citizens? From now on - no. Now there is no need to receive patents or prolong them. Adjustments affected not only labor legislation, but also migration legislation.

When employment

Let us see what documents are necessary for the work of the citizens of Kyrgyzstan in the Russian Federation:
the first thing is a passport. If there are no Russian-language records in it, a translation is required.
   Education certificates to confirm qualifications.
   Medical policy (if there is no other provision in the agreement between the insurers and the employer);
   Employment history. If a Kyrgyz migrant gets a job for the first time, the employer will start the book.

It is not necessary to pass a physical examination and pass exams about the Russian language.

Registration

Previously, the law stipulated that Kyrgyz citizens should register with the FMS for seven days after arriving in the Russian Federation. From now on there is more time for registration - 30 days. If the Kirghiz plans to spend less time in Russia, then he doesn’t need to register anywhere at all.

Now citizens of Kyrgyzstan working in the Russian Federation and their family can be in our homeland during the period for which the employment contract is drawn up. Usually we are talking about a period of six months, sometimes a year.

If the contract was terminated earlier, the migrants have 14 days to search for a new employer and conclude a new contract. It will be necessary to leave the country if it is impossible to find anything for the allotted preyod.

To extend the length of stay, you will have to go to the FMS office with the following documents:
   swith about registration in the FMS;
   migration card;
   passport;
   work. contract (and duplicate) with the employer.

What the employer should know

If you are interested in how to get a Kyrgyz citizen to work, then we are in a hurry to please you - no permission is needed to hire foreign workers. Employment is the same as for indigenous Russians.

Tax withholding

From the first day of work, a 13% tax rate is valid for Kyrgyz, and it does not depend on tax status at all. This applies only to salaries, other income (for example, which received when renting the living space) is taxed at 30%. Citizens of Kyrgyzstan are not returned part of the funds in the form of tax deductions. This is assumed only after they become residents of the country. In detail.

Social payments

Citizens of Kyrgyzstan, as well as all foreign nationals who came from the EEU member states to work, are now available social benefits in connection with the birth of children, for temporary disability, the work experience does not matter. So for them to pay contributions to the FSS is required in the amount of, as well as for Russian citizens.

Despite the fact that Kyrgyzstan joined the EEU (Eurasian Economic Union) in the spring of 2015, its citizens in Russia continued to demand a work permit for quite some time. The relevant agreements have not been ratified. Finally, on August 12, 2015, all agreements entered into force. Employment of Kyrgyz citizens in the Russian Federation in 2017 is carried out according to the new rules.

In accordance with the signed international treaties, citizens of the EAEU countries do not need to obtain permits for employment in any state of the Union. There are no quotas for them that limit the number of foreign workers in certain regions. So is a work permit required for Kyrgyz citizens? No - since August last year, no new patents have been received, nor they need to be renewed. Changes occurred not only in labor legislation, but also in migration legislation.

When employment

Consider what documents are needed for work to citizens of Kyrgyzstan in the Russian Federation:

  • First of all - a passport. If it does not contain entries in Russian, you need to make a translation.
  • To confirm the qualification - diplomas of education.
  • Also need and labor book. If a migrant from Kyrgyzstan is finding a job for the first time, the employer will lead her.
  • Need a medical policy (unless otherwise provided by agreements between the employer and the insurance company).

It is not necessary to take exams in the Russian language and pass a physical examination.

When registering

Previously, the law obliged Kyrgyz citizens to register with the FMS authorities within a week after crossing the border of the Russian Federation, now the registration can be postponed for 30 days. That is, if a Kyrgyz is going to stay in Russia for less than a month, then there is no need to register anywhere.

Now citizens of Kyrgyzstan working in the Russian Federation and their households can stay in our country for the entire period for which the employment contract is signed. As a rule, it is half a year or even a year.

If the contract is terminated earlier, the migrants have two weeks to find a new employer and conclude the next contract. Thus, it will be necessary to leave the country only if it is not possible to find work within two weeks.

To extend the stay, you need to contact the local branch of the FMS and provide the following paper:

  • passport;
  • migration card;
  • certificate of registration with the FMS;
  • employment contract with the employer (and a copy thereof).

What is important to know the employer

For someone who understands how to get a Kyrgyz citizen to work, there is good news: no permits for hiring foreign workers need to be received. The procedure for employment is the same as for the Russians.

How taxes are deducted

From the first day of work, a tax rate of 13% is valid for Kyrgyz, regardless of tax status. It should be noted that this is true only for salaries, all other income (for example, received as a result of donating or renting an apartment) is taxed at a non-resident rate of 30%. Do not rely citizens of Kyrgyzstan and return some of the funds in the form of tax deductions. Of course, only until they appear.