Working with self-employed residents of the Russian Federation

Individuals can work with the Yandex Advertising Network as self-employed. The main advantages of this taxation status are:

• Increased payments due to reduced taxes: you have the reduced self-employment tax rate of 6% instead of the 13−22% personal income tax.

• 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.

• You can work another job while still receiving income from the Yandex Advertising Network.

• 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

If you previously registered an account using a different form of collaboration and now want to become a self-employed Yandex Advertising Network partner, do the following:

1. In the Yandex Advertising Network interface, open the Documents section and click Register as a self-employed individual in the Become a self-employed YAN partner widget.

2. See instructions on the Register as self-employed screen. Click Accept.

3. Log in and register as self-employed in your personal taxpayer account at lknpd.nalog.ru or in the “Moi Nalog” mobile app. Make sure you register with the same INN that is specified in the Yandex Advertising Network form.

4. Go back to the Yandex Advertising Network interface and click Continue. We will verify your self-employment status in the Federal Tax Service using the INN (Tax Identification Number) that you specified in the form and send a partnership request from the Yandex Advertising Network.

5. In your personal taxpayer account or the “Moi Nalog” app, go to Settings → Partners and press Confirm. The Yandex Advertising Network will appear in the connected partners tab.

6. Go back to the Yandex Advertising Network interface and click Check. After successful verification of your partnership request, you will see a message confirming that you now work with the Yandex Advertising Network as self-employed. Now you don't have to submit any 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.

If you get an error message when registering as a self-employed individual and need assistance, contact our support.

If you stop meeting the requirements of the self-employed taxation system, you'll still be able to continue cooperating with the Yandex Advertising Network as a self-employed individual in the next calendar month.

Changing payment methods

To change bank details to receive remuneration, 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.

Enabling revenue payments via the Faster Payments System (SBP)

1. Go to Settings → Bank details in the Yandex Advertising Network interface.

2. In the Method of withdrawing money field, select Via SBP.

3. Specify the payee's phone number and bank. Make sure that:

   • The phone number owner is the same as the account owner in the Yandex Advertising Network.
   • The phone number is specified in Yandex ID.
   • SBP payments are enabled for the phone number.

4. Confirm your phone number.

After you enable SBP payments, you'll get paid to your account in the selected bank. The maximum withdrawal amount is 1 million rubles.

Taxes and fees

Self-employed individuals must pay a 6% income tax by themselves. They must do that before the 25th day of the month following the accounting 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, 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 individuals providing services to a legal entity must pay the 6% tax.

Terminating your self-employed status

I want to opt out of the self-employed tax 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 resume my partnership as an individual

In your personal taxpayer account or the Moi Nalog app, go to Settings → Partners → Connected, find Yandex, and then press Disconnect.

You will still be able to continue your partnership with the Yandex Advertising Network as self-employed 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.

Contact support