Working with self-employed residents of the Russian Federation

Warning

The information in this section is intended for individuals who are residents of the Russian Federation. If you are an individual entrepreneur and work under the self-employment tax, please see the Cooperation with legal entities and individual entrepreneurs section.

Individuals can work with the Boost as self-employed. Key benefits of this taxation status are:

  • Increased income due to reduced taxes: enjoy a lowered 6% professional income tax rate instead of the 13–22% personal income tax.

  • Assistance with tax reporting and declaring your income from the partner network. Boost 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 may pursue other work opportunities while receiving income from the Boost.

  • The 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

Note

If you're already a self-employed individual, you can register in the Boost with this status right away.

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

  1. In the Boost 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 form Boost.

  4. Go back to the Boost 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 Boost.

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

  6. Go back to the Boost interface and click Check. After successful verification of your partnership request, you will see a message confirming that you now work with the Boost as self-employed. Now you don't have to submit any reports to the Federal Tax Service for the income you receive from the Boost. Your income is recorded in the mobile app automatically. You only need to pay a monthly 6% tax.

Note

Changing your status to a self-employed partner may take between 1 to 3 business days after accepting the offer.

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

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

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.

Enabling revenue payments via the Faster Payments System (SBP)

  1. In the Boost interface, go to Ad Monetization → Payout.

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

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

    • The owner of the phone number is the same person who owns the account in the Boost.
    • The phone number can be found in the Yandex ID.
    • SBP payments are enabled for the phone number.
  4. Confirm your phone number.

After you enable SBP payments, money will be paid to your account in the selected bank. The maximum withdrawal amount is 1 million rubles.

Taxes and fees

The self-employed must pay a 6% income tax by themselves. They must do that before the 25th day of the month following the accounting month. Boost helps you manage your accounting. All receipts and bills are composed 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 Boost is a legal entity. The self-employed who provide services to a legal entity must pay the 6% tax.

Change of collaboration format initiated by Boost

If you lose your self-employed status and the special tax regime “Professional Income Tax” no longer applies, you can continue your partnership with the Yandex as a sole proprietor. Once you register as a sole proprietor, you can operate under contracts with legal entities and other sole proprietors. You have to pay all the taxes and fees by yourself.

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.

If you prefer not to register as a sole proprietor, you can terminate your contract.

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Starting 2025, a progressive personal income tax rate is introduced. Your tax rate will now depend on your total income:

  • Up to 2.4 million rubles — 13%.
  • Between 2.4 and 5 million rubles — 15%.
  • Between 5 and 20 million rubles — 18%.
  • Between 20 and 50 million rubles — 20%.
  • Over 50 million rubles — 22%.