Russia — Payroll for an ИП or Company that Hires Staff (2026)
Asked about payroll in Russia — how an individual entrepreneur (ИП) or a company (ООО) computes, withholds, reports, and pays the taxes and contributions on employee wages in 2026. Covers НДФЛ withheld from salaries at the progressive scale, employer страховые взносы under the единый тариф (30% u…
Key facts — Russia, 2026
| Field | Value (2026) |
|---|---|
| Country | Russia (RU) |
| МРОТ (federal minimum wage) | 27,093 ₽/month (Law No. 429-ФЗ of 28.11.2025) — verify regional МРОТ may be higher |
| 1.5× МРОТ (SME threshold) | 40,639.50 ₽/month per employee |
| НДФЛ — progressive scale (cumulative annual income) | 13% up to 2,400,000 ₽; 15% over 2.4M to 5M; 18% over 5M to 20M; 20% over 20M to 50M; 22% over 50M (each band taxed at its own rate). Resident salary income. |
| Standard employer единый тариф | 30% on cumulative wage up to предельная база; 15.1% on the excess above the база |
| Предельная база (unified, единая предельная величина) 2026 | 2,979,000 ₽ per employee per year (Government Decree; confirmed by ФНС) |
| Reduced SME tariff (priority sectors) | 30% on the part of monthly wage up to 1.5× МРОТ; 15% on the part above 1.5× МРОТ (verify eligibility — see §3.4) |
| SME manufacturing (обрабатывающее производство) tariff | 30% up to 1.5× МРОТ; 7.6% above 1.5× МРОТ (verify) |
| Взносы на травматизм (injury) | 0.2% – 8.5% of wages, by ОКВЭД hazard class (Law No. 434-ФЗ of 28.11.2025) — paid to СФР |
| Currency | RUB (₽) |
| Legislation | Налоговый кодекс РФ — гл. 23 (НДФЛ), гл. 34 (страховые взносы, ст. 419–432); ст. 427 (reduced tariffs); Law No. 125-ФЗ (травматизм) |
| Authority | ФНС (НДФЛ + единый тариф via ЕНС/ЕНП) + СФР (травматизм + ЕФС-1) |
| Reporting forms | 6-НДФЛ, РСВ (расчёт по страховым взносам), персонифицированные сведения о физлицах, ЕФС-1 (incl. раздел 2 для травматизма and subsections for personnel events) |
| Deadlines (high-level) | НДФЛ: pay by 28th (for 1st–22nd) / by 5th of next month (for 23rd–end); единый тариф: pay by 28th of next month; травматизм: pay by 15th of next month; уведомления by 25th; reports by 25th — see §4 |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Russian accountant |
| Version | 1.0 |
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About
Use this skill whenever asked about payroll in Russia — how an individual entrepreneur (ИП) or a company (ООО) computes, withholds, reports, and pays the taxes and contributions on employee wages in 2026. Covers НДФЛ withheld from salaries at the progressive scale, employer страховые взносы under the единый тариф (30% up to the unified base, 15.1% above), the reduced ~15% SME tariff on wages above 1.5× МРОТ for priority-sector SMEs, injury contributions (взносы на травматизм) paid to СФР, payroll reporting (РСВ, 6-НДФЛ, персонифицированные сведения, ЕФС-1), the ЕНП/ЕНС unified tax account, and pay/withholding deadlines. Trigger on phrases like "payroll Russia", "hiring an employee Russia", "страховые взносы employer", "6-НДФЛ", "зарплатные налоги", "РСВ", "сколько стоит сотрудник", "gross to net Russia", "НДФЛ с зарплаты".
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