Documents and payments

Boost shares ad placement revenue with Advertising Network participants.

Documents and payment details

We need your payment details and copies of the required documents in order to transfer your ad revenue. You can do this directly in the Boost interface: go to Ad Monetization → Payout and enter your details.

Before you enter your banking details and accept the Boost Offer, you can use a trial period to set up and test your ad code. For details, see Signing a contract.

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

Russia

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

Partners get paid once their revenue amount reaches a certain threshold. The payout threshold depends on your partnership type and country of residence. The threshold and payment periods are defined in the offer.

Country of residence

Type of partnership

Payment method

Payment currency

Payment threshold (without VAT)

Russia

Offer

Self-employed

Bank account, YooMoney, or SBP

Russian rubles

3000 rubles

Legal entities and individual entrepreneurs

Bank account

Russian rubles

3000 rubles

Belarus

Offer

Individuals

Bank account

US dollars or euros

$150 or €100

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

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 according to the periods in which the payments were made and are available on the Documents tab of the Boost interface.

How the reward is calculated

Partners get paid for viewable impressions. An impression counts as viewable if at least one pixel of the ad unit appears on screen.

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 ad types. This payment method provides for a fair assessment of the cost of ad impressions on a site, regardless of what the advertiser pays for: impressions (CPM), clicks (CPC), or actions (CPA).

Changing payment methods

You can change the banking details for payouts in the Boost interface. To do this, go to Ad Monetization → Payout and update your details. You don't need to manually change the bank name: it will update automatically in the system when you change the BIC/SWIFT of the bank.

Note

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

Taxes and fees

Partners are responsible for paying their taxes and other applicable fees.

The table below compares tax rates for sole proprietors (who use the Simplified Taxation System and have no employees) and those who apply the Professional Income Tax as self-employed individuals. 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 entrepreneur (with an estimated revenue of over 300,000 rubles per year)

Taxes

Boost transfers the partner's revenue in full and doesn't withhold any funds for tax purposes.

The partner is responsible for paying taxes (6% of the monetization income).

The tax is calculated automatically in the “Moi Nalog” app, which you can also use to pay the tax.

Partners are responsible for the following:

  1. Keep income records 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 (Section 1 Article 346.20 of the Tax Code of the Russian Federation).

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

  3. File a tax return every year (Subsection 2, Section 1, Article 346.23 of the Tax Code of the Russian Federation).

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

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

Mandatory insurance contributions (to the Pension Fund of Russia and the Compulsory Medical Insurance Fund)

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

The partner must calculate and pay the mandatory insurance contributions by themselves.

If the annual revenue is less than 300,000 rubles, then the mandatory insurance contributions will total 53,658 rubles. If annual revenue exceeds 300,000 rubles, then an additional 1% of the excess amount is paid. Contributions are capped at 300,888 rubles per year (Section 1, Article 430 of the Tax Code of the Russian Federation).

Additional expenses

None.

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

Responsibility

The tax is calculated automatically in the “Moi Nalog” app. Boost will issue and register receipts for your revenue payments with the tax service. These receipts will be 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.

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

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