Employment cost in Russia
How gross pay, NDFL, employer insurance contributions, accident insurance and the EOR fee (from USD 249) add up in 2026 — with a worked example in roubles.
Figures reviewed by Görkem Tan, CPA, Gini Finance · Updated
Key figures for 2026
- Personal income tax (NDFL)
- Residents: 13% up to RUB 2.4 million a year, then 15%, 18%, 20% and 22% on the slices above RUB 2.4m, 5m, 20m and 50m. Most non-residents: 30%
- Employer insurance contributions
- 30% of pay up to RUB 2,979,000 a year per employee, 15.1% above it; plus accident insurance of 0.2%–8.5% by risk class
- Minimum wage (MROT)
- RUB 27,093 a month from 1 January 2026; regions may set a higher minimum
- Pay frequency
- At least twice a month, in roubles
- EOR fee
- From USD 249 per employee a month, shown apart from salary and statutory charges
Sources: Tax Code of the Russian Federation, Part 2, Federal Law No. 82-FZ on the minimum wage, Labor Code of the Russian Federation. Checked by Görkem Tan on 30 October 2026. A planning frame, not a quote: the proposal confirms the figures for your role.
One figure hides the decision
The gross salary you agree with the person is not what the company spends. Insurance contributions sit on top of gross pay, NDFL is withheld from it, and the EOR fee is separate again. Three numbers need agreeing: what the employee receives, what the company pays, and the fee.
The cost lines (2026)
| Line | Who bears it | Rate or amount |
|---|---|---|
| Gross salary | Employer | Agreed with the person; at least the minimum wage of RUB 27,093 a month (regions may set more) |
| NDFL | Employee (withheld) | 13% up to RUB 2.4m a year, then 15%, 18%, 20% and 22% on higher slices; most non-residents 30% |
| Insurance contributions | Employer (on top) | 30% up to RUB 2,979,000 a year, 15.1% above |
| Accident insurance | Employer (on top) | 0.2%–8.5% by risk class; office work is usually at the lowest class |
| EOR fee | Employer | From USD 249 per employee a month |
Worked example
A resident employee on a gross salary of RUB 150,000 a month (RUB 1.8 million a year, so all income is in the 13% band and below the contribution limit):
| Line | RUB per month |
|---|---|
| Gross salary | 150,000 |
| NDFL withheld (13%) | −19,500 |
| Net pay to the employee | 130,500 |
| Insurance contributions (30%) | +45,000 |
| Accident insurance (0.2%) | +300 |
| Employer cost before the EOR fee | 195,300 |
| EOR fee | From USD 249, invoiced as a separate line |
The example is illustrative. Higher salaries move into the 15%+ NDFL bands and below the 15.1% contribution rate during the year; residence status and the accident-insurance class change the result, and the proposal confirms it.
Costs outside payroll
- Equipment and accounts, bought by you or through us
- Patent or permit costs for a foreign national (see work permits)
- Bonuses and allowances, which go through payroll and carry the same taxes
Gross or net
Offers in Russia are often discussed in net terms. Decide early whether you offer a gross or a net salary and convert with the example above. The proposal shows all three numbers, so the offer letter and the budget match.
Salary calculator
For other salaries use the Gini Talent Russia salary calculator, or request a proposal for your headcount. To compare with opening a company, see EOR vs company setup in Russia.
Questions companies ask
What does a RUB 150,000 salary cost the employer?
For a resident employee with 2026 rules: NDFL of 13% (RUB 19,500) is withheld, so net pay is RUB 130,500. The employer adds 30% insurance contributions (RUB 45,000) and accident insurance at the lowest class of 0.2% (RUB 300), so the cost before the EOR fee is RUB 195,300 a month.
Why does the cost change during the year?
Insurance contributions drop from 30% to 15.1% once an employee’s pay passes RUB 2,979,000 in the year, and NDFL rises in steps once income passes RUB 2.4 million. Annual budgets for higher salaries should use the full-year figures.
Is the breakdown on this page a binding quote?
No. The rates are 2026 statutory rates checked by Görkem Tan, CPA. The written proposal confirms the figures for your roles, residence status and headcount.
Request an EOR proposal for your team in Russia
Tell us the role, headcount and start date. We review whether the engagement fits before we send a proposal.