Services
Russian payroll and tax compliance
NDFL from 13%, insurance contributions of 30% and 15.1%, pay at least twice a month — inside EOR, or as payroll support for your own Russian company.
Figures reviewed by Görkem Tan, CPA, Gini Finance · Updated
- ТК РФ compliant path Local employment contracts framed under the Labor Code of the Russian Federation
- SFR & NDFL Social Fund contributions and personal income tax handled in the employment setup
- Secure data handling Employment data encrypted and handled under Gini Talent privacy practices
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.
Payroll inside EOR
When people are employed through our EOR service, salary, NDFL withholding, insurance contributions and the report to head office all sit inside that employment. This is the usual path when you have no company in Russia.
The payroll taxes (2026)
- NDFL (personal income tax). Withheld from the employee’s pay. For residents: 13% on annual income up to RUB 2.4 million, 15% on the slice up to RUB 5 million, 18% up to RUB 20 million, 20% up to RUB 50 million and 22% above (Tax Code, Article 224). Most non-residents pay 30%; highly qualified specialists, EAEU citizens and patent holders are taxed at the resident rates.
- Insurance contributions. Paid by the employer on top of gross pay: 30% up to RUB 2,979,000 a year per employee and 15.1% above it, plus accident insurance of 0.2%–8.5% depending on the risk class of the work.
- EOR fee. From USD 249 per employee a month, never blended into salary or taxes.
The payroll cycle
- Inputs. Head office confirms salary changes, bonuses, leave and new starters before the cut-off.
- Calculation. Gross pay, NDFL, contributions, sick-leave and holiday pay are calculated for each employee.
- Payment. Pay is made in roubles at least twice a month, as the Labor Code requires (Article 136); the dates are in the contract.
- Filing. NDFL and contributions are paid and reported to the tax authority on the statutory dates.
- Report. Head office receives a cost report with the same lines as the invoice.
Holiday and sick pay
Paid leave is calculated on the employee’s average earnings. For sick leave the employer pays the first three days and the Social Fund of Russia pays the rest. Both run through payroll and appear in the monthly report.
If you already have a Russian company
Payroll support then means processing pay for people employed by your own entity. Inputs, the payroll calendar and reporting are agreed for that scope.
Next: the employment cost example or request a proposal.
Questions companies ask
How are NDFL and insurance contributions handled?
NDFL is withheld from the employee’s pay: for residents 13% up to RUB 2.4 million a year and 15%, 18%, 20% and 22% on higher slices (Tax Code, Article 224). The employer pays insurance contributions of 30% up to RUB 2,979,000 a year per employee and 15.1% above, plus accident insurance of 0.2%–8.5%. Both are paid and reported on the statutory dates.
How often are employees paid?
At least twice a month, in roubles, as the Labor Code requires (Article 136). The pay dates are written into the employment contract.
Is payroll available if I already have a Russian company?
Yes, as a separate engagement: processing pay for people employed by your own entity. Inputs, the payroll calendar and reporting are agreed for that scope.
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.