Working with self-employed residents of the Russian Federation
Warning
The information in this section is intended for individuals who are Russian residents. If you are an individual entrepreneur and work under the self-employment tax, make sure to read the information outlined in Cooperation with legal entities and individual entrepreneurs.
Individuals can work with Yandex Advertising Network in the self-employed status. The main advantages of this taxation status are:
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Increased payments due to reduced taxes: you have the reduced self-employment tax rate of 6% instead of the 13% personal income tax.
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Assistance with tax reporting and declaring your income from the partner network. Yandex Advertising Network will generate receipts and report your income information to the Federal Tax Service of Russia. Partners must monitor the timely and accurate generation of documents and pay their taxes.
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You can work and receive income from other sources in addition to the Yandex Advertising Network.
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Self-employed don't have to make fixed payments for their pension insurance and are free to choose how much of their money goes towards their future pension.
Registering as self-employed
Warning
You can become self-employed one day after registering with the Yandex Advertising Network.
To become a self-employed Yandex Advertising Network partner:
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In the Partner Interface menu, go to the Documents section, find the Become a self-employed YAN partner widget, and click Register as a self-employed individual.
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Check the instructions on the Register as self-employed screen. Click Accept.
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Log in and register as self-employed in the taxpayer's personal account on lknpd.nalog.ru or in the Moi Nalog app. Make sure you register with the same INN you specified in the Yandex Advertising Network form.
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Go back to the Yandex Advertising Network interface and click Continue. We will review your self-employment in the Federal Tax Service using the INN you specified in the form and send a partnership request from the Yandex Advertising Network.
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Open your taxpayer's personal account or the Moi Nalog app, go to Settings → Partners, and click Confirm. The Yandex Advertising Network will appear on the tab with connected partners.
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Go back to the Yandex Advertising Network interface and click Check. After your partnership request is verified, you'll see a message confirming your self-employed status at the Yandex Advertising Network. You no longer have to submit reports to the Federal Tax Service for the income you receive from the Yandex Advertising Network. Your income is recorded in the mobile app automatically. You only need to pay a monthly 6% tax.
Note
Switching to the self-employed partner status can take 1–3 business days after accepting the offer.
If you see an error message when registering as self-employed and you need some assistance, contact our support service.
If you no longer meet the requirements of the self-employed taxation system, you can restore your self-employed partner status at the Yandex Advertising Network in the next calendar month.
Changing payment methods
To change the bank details for revenue payments, go to Settings → Bank details in the Yandex Advertising Network interface and update the information. 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.
Taxes and fees
Self-employed individuals must pay a 6% income tax by themselves. They must pay the tax by the 25th day of each month. Yandex Advertising Network helps you manage your accounting. All receipts and bills are generated automatically based on the income of the previous month and sent to the Moi Nalog app. You can also pay the tax via that app. If you can't find a receipt or believe your document contains an error, please contact us.
Why do I have to pay a 6% tax and not a 4% tax?
The Yandex Advertising Network is a legal entity. Self-employed who provide services to a legal entity must pay the 6% tax.
Terminating your self-employed status
Warning
If you decline the rights of Yandex in your taxpayer account or the Moi Nalog app or terminate your self-employed status, you'll be paid as an individual at a 13% tax withholding rate.
I want to opt out of the self-employed taxation system
Here is how you can opt out:
- Via the taxpayer's personal account on the Federal Tax Service website.
- Via the Moi Nalog app in the Opt out at any time section.
I want to continue my partnership as an individual
Open your taxpayer's personal account or the Moi Nalog app, go to Settings → Partners → Connected , find Yandex, and click Disconnect.
You'll be able to restore your self-employed partner status at the Yandex Advertising Network in the next calendar month.
When the self-employed status changes, an additional agreement appears in the Extras → Documents tab.
Change of collaboration format initiated by Yandex
If, for any reason, the self-employed status is no longer applicable to you and you have transitioned to collaborate with Yandex as an individual, we will prepare an Additional Agreement to the contract and notify you.
You could have transitioned to a new tax regime because:
- You denied Yandex rights in your Federal Tax Service account.
- You canceled your registration as a self-employed taxpayer.
- You exceeded the income threshold for self-employed individuals of 2.4 million rubles a year.
To continue the partnership, you can choose one of the following options:
- Continue operating under the contract as an individual with the personal income tax deducted at the current rate. Yandex remits social contributions to the funds on your behalf.
- Register as an individual entrepreneur and work under contracts with legal entities and other individual entrepreneurs. You have to pay all the taxes and fees by yourself.
If none of these options suit you, you may terminate the contract.