Working with self-employed residents of the Russian Federation

Warning

The information in this section is intended for individuals. If you are an individual entrepreneur and work under the self-employment tax, make sure to read the information outlined in Cooperation with legal entities and individual entrepreneurs.

Individuals can work with the Boost 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. 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 can work another job while still receiving income from the Boost.

  • 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 Boost form.

  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 SettingsPartners and press Confirm. The 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

After accepting the offer, you'll be registered as a self-employed partner within 3 business days.

If you get an error message when registering as a self-employed individual 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

To change bank details to receive remuneration, go to Ad Monetization → Bank details in the Boost 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.

Enabling revenue payments via the Faster Payments System (SBP)

  1. Go to Ad Monetization → Bank details in the Boost 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 Boost.
    • 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. Boost 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 Boost is a legal entity. Self-employed individuals providing services to a legal entity must pay the 6% tax.

Change of collaboration format initiated by Boost

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 entrepreneur, having previously issued it, and work under a contract with legal entities and sole proprietors. You pay all taxes and fees 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 the individual entrepreneur option is not suitable for you, you may terminate the 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%.