Documents and payments

Yandex shares ad placement revenue with Advertising Network participants.

You get paid for viewable impressions. An impression is considered viewable if at least 50% of the unit area is in the visible area of the screen for at least two seconds.

The revenue amount that a partner receives for one viewable impression is calculated using a complex algorithm that involves machine learning and depends on many factors, such as audience parameters or the ad type. This payment method provides fair assessment of the cost of ad impressions on a site, regardless of what the advertiser pays for: impressions (CPM), clicks (CPC), or user actions (CPA).

Documents and payment details

We need your payment details and copies of the required documents in order to transfer payments. There are two ways to do this in the Yandex Advertising Network interface:

  • Open the dashboard and click Enter bank details.

  • Go to Settings → Bank details, enter your details, and click Save.

Before filling out payment details and accepting the Yandex Advertising Network offer, a future partner granted a test period to configure and test the ad code. For more information, see Test period.

For more information about the documents we need to transfer payments, see:

Russia

Individuals and self-employed

Legal entities and individual entrepreneurs

Belarus

Individuals

Legal entities and individual entrepreneurs

Ukraine

Individuals

Legal entities

Other countries

Individuals

Legal entities and individual entrepreneurs

Revenue payments

Note

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Revenue is paid after a certain payout threshold is reached. This threshold depends on the partnership type and your country of residence. The threshold and the payment timeframe are specified in the offer agreement.

Country of residence

Type of partnership

Payment method

Payment currency

Payout threshold (without VAT)

Russia

Offer

Self-employed

Bank or YooMoney account

Russian rubles

3000 rubles

Russia

Offer

Individuals

Bank or YooMoney account

Russian rubles

3000 rubles

Russia

Offer

Legal entities and individual entrepreneurs

Bank account

Russian rubles

3000 rubles

Belarus

Offer

Individuals

Bank account

US dollars or euros

$150 or €100

Belarus

Offer

Legal entities and individual entrepreneurs

Bank account

Belarusian rubles

300 Belarusian rubles

Armenia

Offer

Legal entities

Bank account

Armenian dram

60,000 AMD

Kazakhstan

Offer

Legal entities and individual entrepreneurs

Bank account

Kazakhstani tenge

₸50,000

Other countries

Offer

Individuals

Bank account

US dollars or euros

$150 or €100

Other countries

Offer

Legal entities and individual entrepreneurs

Bank account

US dollars or euros

$150 or €100

Constraint

The payment period for legal entities and individual entrepreneurs varies depending on the time of submitting copies and/or original reporting documents.

Payment reports are prepared for the periods in which payments were made and are available on the Documents tab in the Yandex Advertising Network interface.

Changing payment methods

To change the bank details for revenue payments, go to Settings → Bank details in the Yandex Advertising Network interface, update the information, and click Save. You don't need to change the bank name manually: when the BIC/SWIFT is changed, the name automatically changes in the system.

If you are a Yandex Games partner and need to change your banking details, please contact support.

Note

Payments to YooMoney are available only for individuals and the self-employed in Russia.

Taxes and fees

For individuals who are residents of the Russian Federation: Yandex withholds and pays personal income tax from your revenue (13%) and pays insurance premiums to the state off-budget funds.

In all other cases, taxes and fees are paid by the partners themselves.

This table compares the taxes for individuals, individual entrepreneurs (who use the simplified taxation system and don't have any employees), and self-employed individuals using the professional income tax system. Tax rates and other information were last updated on September  2020.

Self-employed (with an estimated revenue up to 2,400,000 rubles per year)

Individual (with an estimated revenue of up to 300,000 rubles per year)

Individual entrepreneur (with an estimated revenue of over 300,000  rubles per year)

Taxation

Yandex transfers revenue to the partner in full and doesn't withhold any funds for taxation purposes. The partner is responsible for paying the tax, which is 6% of the monetization income.

The tax is calculated automatically in the Moi Nalog app. You can also pay the tax in the app.

Yandex acts as a tax agent (p. 1, art.226 of the Tax Code of the Russian Federation). The company withholds taxes at a rate of 13% (Personal Income Tax) from the partner's revenue amount and transfers them to the state budget.

If the partner's income exceeds 5,000,000 rubles per year, all income exceeding 5,000,000 rubles is taxed at a rate of 15%.

In this case, the partner does not need to pay income tax.

Taxes do not need to be declared since Yandex keeps a record of payments and reports them to the tax authorities (p. 1, art.230 of the Tax Code of the Russian Federation).

If necessary, the company provides partners with a 2-NDFL personal income tax statement with information detailing the amount of revenue paid and tax withheld.

The partner must:

  1. Keep records of the income received from Yandex (article 346.24 of the Tax Code of the Russian Federation).

  2. Calculate and pay taxes quarterly at the rate of 6% of the income received from Yandex (p. 1, art.346.20 of the Tax Code of the Russian Federation).

    * Other tax rates may apply depending on the laws relevant to individual federal subjects of the Russian Federation.

  3. Submit yearly tax returns (section 2, p. 1, art.346.23 of the Tax Code of the Russian Federation).

The partner's tax is reduced by the amount of total insurance premiums paid as a fixed amount (all insurance premiums actually accrued within the past year).

Before paying your tax totals, make sure to check for updates issued by he Russian Ministry of Finance as of the end of the year regarding this issue.

Insurance premiums (to the Pension Fund of Russia and the Mandatory Medical Insurance Fund)

The professional income tax does not require you to pay for mandatory insurance.

Yandex pays the partner's insurance premiums from their own funds.

The partner must calculate and pay the insurance premiums themselves.

If annual revenue is less than 300,000 rubles, then the insurance premiums will total approximately 41,000 rubles. If annual revenue exceeds 300,000 rubles, then an additional 1% of the excess amount is paid. The maximum payment amount is about 260,000 rubles per year (p. 1, art.430 of the Tax Code of the Russian Federation).

Additional expenses

None.

None.

Time and financial costs of register, calculating, declaring, and paying taxes and insurance premiums, as well as monitoring changes in tax legislation.

Liability

The tax is calculated automatically in the Moi Nalog app. Yandex will issue and register receipts for your revenue payments with the tax service. The receipts are then used to calculate your tax.

The partner is wholly responsible for providing accurate information and keeping it up to date in the Moi Nalog app and paying the tax.

Yandex is responsible for keeping track of the partner's income records, as well as calculating, declaring, and paying for the taxes and insurance premiums of the partner.

If monetizing site traffic is your main source of income, we recommend keeping track of case law regarding penalties for such activities for those registered as individual entrepreneurs (article 116 of the Tax Code of the Russian Federation,article 171 of the Criminal Code of the Russian Federation).

The partner is responsible for registering, keeping track of income records, and declaring and paying taxes and insurance premiums.

Contact support