Documents and payments

Yandex shares ad placement revenue with Advertising Network participants.

Finalizing an agreement

To become a Yandex Advertising Network (YAN) partner, you must first sign an agreement: either the offer acceptance or a written contract. The document you will need depends on your country of residence and type of partnership:
  • YAN offer acceptance. To accept the offer, you simply need to fill out the partner application.
  • Written contract. After you fill out the partner application, you will receive a contract. You need to fill it out and send two copies to Yandex.

After you pass moderation and the ad blocks are placed, your website's status will change to “Working”. Tracking of impressions and referrals will begin at this time. The remuneration procedure and payment amount are set in the agreement.



For more information about documents and payment methods, see the following sections:

Russia Individuals | Legal entities and individual entrepreneurs

Belarus Individuals | Legal entities and individual entrepreneurs

Ukraine Legal entities

Other countries Individuals | Legal entities and individual entrepreneurs

Remuneration payment

Remuneration is paid once your revenue reaches a certain threshold. This threshold depends on the form of collaboration and your country of residence.

  • If you reach this amount in the current month, your remuneration will be paid within 20 business days of the following month.
  • If you don't reach this amount in the current month, your revenue for this month will be combined with the revenue for the following months until the threshold is reached. You will be rewarded within 20 business days of the following month.

Country of residence

Type of partnership

Payment method

Payment currency

Payment threshold (without VAT)

Russia

Individuals

Bank account or YooMoney account (formerly Yandex.Money)

Russian rubles

3000 rubles

Legal entities and individual entrepreneurs

Bank account

Russian rubles

3000 rubles

Belarus

Individuals

Bank account

US dollars or euros

$150 or €100

Legal entities and individual entrepreneurs

Bank account

Belarusian rubles

No

US dollars or euros

$150 or €100

Ukraine

Legal entities

Bank account

US dollars or euros

$150 or €100

Other countries

Individuals

Bank account

US dollars or euros

$150 or €100

Legal entities and individual entrepreneurs

Bank account

US dollars or euros

$150 or €100

Remuneration is calculated based on data from the Yandex Statistics Accounting System. You can view the reports in the YAN interface.

Taxes and fees

For individuals — Yandex withholds and pays personal income tax on remuneration for residents of the Russian Federation (13%), and also pays the insurance premiums to state off-budget funds.

In all other cases, taxes and fees are paid by the partners themselves.

This table compares the taxes for individuals, individual entrepreneurs (who use the simplified taxation system and don't have any employees), and those using the professional income tax system for the "self-employed". Tax rates and other information were last updated on September 2020.

Individual (with an estimated revenue of up to 300,000 rubles per year) Individual entrepreneur (with an estimated revenue of over 300,000 rubles per year)

Taxes

Yandex acts as a tax agent (p. 1, article 226 of the Tax Code of the Russian Federation). From the partner's remuneration, the company withholds tax to the rate of 13% (Personal Income Tax) and transfers it to the budget. In this case, the partner does not need to pay income tax.

Taxes also do not need to be declared, since Yandex keeps a record of payments and reports them to the tax authorities (p. 1, article 230 of the Tax Code of the Russian Federation).

If necessary, the company provides partners with a 2-NDFL personal income tax form with information detailing the amount of remuneration paid and tax withheld.

The partner must:

  1. Keep records of the income received 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 (p. 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. Submit yearly tax returns (sections 2, p. 1, article 346.23 of the Tax Code of the Russian Federation).

The partner's tax is reduced by the amount of the insurance premiums paid as a “fixed amount” (all insurance premiums 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 at the end of the year regarding this issue.

Insurance premiums (to the Pension Fund of Russia and the Mandatory Medical Insurance Fund)

Yandex pays the partner's insurance premiums from their own funds.

The partner must calculate and pay the insurance premiums themselves.

If annual revenue is less than 300,000 rubles, then the insurance premiums will total approximately 41,700 rubles. If annual revenue exceeds 300,000 rubles, then an additional 1% of the excess amount is paid. The maximum amount to pay is estimated to be about 260,600 rubles per year (section 1, article 430 of the Tax Code of the Russian Federation).

Additional expenses

None.

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

Responsibility

Yandex is responsible for keeping track of the partner's income records, as well as calculating, declaring, and paying taxes and insurance premiums.

If monetizing website traffic is your main source of income, we recommend keeping track of case law regarding penalties for such activities for those registered as individual entrepreneurs (article 116 of the Tax Code of the Russian Federation, article 171 of the Criminal Code of the Russian Federation).

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