Russia · Payroll

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".

Use this skill whenever asked about insurance contributions (страховые взносы) in Russia for self-employed people — individual entrepreneurs (ИП) and the self-employed (самозанятые / НПД). Covers the ИП fixed annual contribution «за себя», the additional 1% on income over 300,000 ₽, payment deadlines, the НПД exemption, how страховые взносы reduce УСН and ОСНО tax, and employer contributions when an ИП hires staff. Trigger on phrases like "страховые взносы", "insurance contributions Russia", "ИП за себя", "fixed contributions Russia", "1% over 300000", "взносы свыше 300000", "единый тариф", "пониженный тариф МСП", "do self-employed pay social contributions in Russia".