Revenue and payments

Partner revenue

Yandex shares ad placement revenue with Advertising Network participants. Depending on which advertising product you place on your resource, you will get paid either for ad clicks or for ad impressions.

The earning procedure and payment amount are determined by the contract.

Concluding a contract

Remuneration begins to accumulate only after the contract is concluded. Depending on the information provided during registration, the country of residence (Russia/Belarus/other countries) and the type of collaboration (individual/legal entity/individual entrepreneur), the partner either receives a template contract for signing, or accepts Yandex Advertising Network's terms and conditions.

After you have undergone moderation, the contract is signed or the offer is accepted, the documents are sent to Yandex, and the ad units are correctly posted on the website pages, the status of your platform will change to “In operation” (the same is true for apps and video resources). Views and referrals will begin to be counted starting from this time. Earnings are calculated according to the procedure and in the amounts stipulated by the contract.



Further information about concluding a contract and the payment means for different forms of collaboration is found in the relevant sections:

Russia Individuals | Legal entities and individual entrepreneurs

Belarus Individuals | Legal entities and individual entrepreneurs

Other countries Individuals and individual entrepreneurs | Legal entities

Payment of remuneration

A partner can only get remuneration when the amount of revenue reaches a certain threshold. This threshold depends on the form of collaboration and the partner's country of residence.

  • If the partner's revenue reaches the threshold in the current month, then the remuneration will be paid by the 25th day of the following month.
  • If in the current month the revenue sum does not reach the threshold, then it will be taken into account in the next month and beyond. Remuneration will be paid when the overall revenue from the moment of the last payment of remuneration reaches the required threshold (namely, by the 25th day of the following month, after the required threshold is reached).

Country of residence

Form of collaboration

Payment method

Payment currency

Payment threshold (without VAT)

Russia

individuals

bank account or Yandex.Money account

Russian rubles (RUB)

3000 RUB

legal entities and individual entrepreneurs

bank account

Russian rubles (RUB)

3000 RUB

Belarus

individuals

bank account

US dollars (USD) or euro (EUR)

150 USD or 100 EUR

legal entities and individual entrepreneurs

bank account

Belarusian rubles (BYN)

no

Other countries

individuals and individual entrepreneurs

bank account

US dollars (USD) or euro (EUR)

150 USD or 100 EUR

legal entities

bank account

US dollars (USD) or euro (EUR)

150 USD or 100 EUR

Calculations are made based on data from the Yandex Statistics Accounting System. You can check out our statistical reports in the partner interface.

Taxes and fees

For individuals — Yandex holds and pays tax on the personal income of residents of the Russian Federation from the accrued remuneration (13%), as well as pay the insurance premiums to the state off-budget funds.

In all other cases, the necessary taxes and fees will be paid by the partners themselves.

The table below shows a comparison of taxes for individuals and individual entrepreneurs (who are on a simplified taxation system, without employees). Tax rates and other information are relevant to June 2014.

Individual (optimal with an estimated revenue of up to 300 thousand rubles a year) Individual entrepreneur (optimal with an estimated revenue of more than 300 thousand rubles a year)

Taxes

Yandex acts as a tax agent (Section 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 (Section 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 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).

  3. Annually file a tax declaration (Subparagraph 2 Section 1 Article 346.23 of the Tax Code of the Russian Federation).

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

Before paying final taxes, check the position of the Russian Ministry of Finance on this issue as of the end of the year.

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

Yandex pays the insurance premiums of the partner from their own funds.

The partner shall calculate and pay the insurance premiums themselves.

If the annual revenue does not exceed 300 thousand rubles, then the amount of insurance premiums will be approximately 20,700 rubles. If the annual revenue exceeds 300 thousand rubles, then an additional 1% is paid on the excess amount. The maximum payment amount is about 138,600 rubles in a year (Section 1 Article 14 of the Law of the Russian Federation from 24.07.2009 N 212-FL).

Additional expenses

None.

The time and financial costs of registration, calculation, declaration and payment of taxes and insurance premiums, as well as monitoring changes in tax legislation.

Responsibility

Yandex is responsible for the partner's accounting of revenue, calculation, declaration and payment of taxes and insurance premiums of the partner.

If the monetization of site traffic is your main source of income, we recommend that you keep track of jurisprudence on the imposition of penalties for such activities without being registered as an individual entrepreneur (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 as an individual entrepreneur, as well as keeping income records, and the declaration and payment of taxes and insurance premiums.