Countries/Russia/In-country employment
Europe · In-country employment
In-country employment in Russia
Some multinational teams still employ people in Russia. The employment path is a Russian labour contract, payroll, and statutory filings — not a foreign-payroll workaround.
Sanctions, banking, and whether you still have a lawful local presence are separate from the labour contract. Take counsel on those before you brief a hire.
Plan an in-country hire- ✓
Russian labour contract — The person is employed under the Labour Code of the Russian Federation, not as an unpaid remote contractor to a foreign HQ.
- ✓
You still manage — Your managers set the work. We run the contract, insurance contributions, and payroll where that remains operable.
- ✓
No company first — Start or continue a hire through a licensed local employer. Convert later if you open or revive your own entity.
Statutory stack
What sits on top of wages
The employer insurance tariff is a statutory percentage on a capped annual base. This is not a salary survey.
| Item | 2026 rule |
|---|---|
| Unified insurance tariff (standard) | 30% on cumulative pay up to the 2026 limit, then 15.1% above it |
| 2026 contribution limit | RUB 2,979,000 per employee per year |
| Accident insurance | Separate СФР tariff by activity class (typically 0.2%–8.5%) |
| Federal MROT 2026 | RUB 27,093 / month from 1 January 2026; a regional minimum may be higher |
| 13th month | Not a federal statutory 13th salary; bonuses follow the contract or local acts |
Role salary ranges are not on this page. Open the 2026 salary guide when those figures are published.
Choose a path
In-country employment vs incorporating
A Russian legal entity is the usual long-term employer. In-country employment is for a seat that must continue or start without waiting on your own company.
| In-country employment | Your own entity | |
|---|---|---|
| When to use it | Continuing or starting a hire when your own entity is not the employer yet. | When you want your own Russian company as employer. |
| Who employs | A licensed local employer holds the labour contract. Your managers direct the work. | Your Russian company withholds НДФЛ and remits insurance contributions in its own name. |
| Operability | Banking, reporting, and work-permit channels have to function for the employing vehicle. | The same channels have to function for your own company. |
Onboarding
From briefing to first payday
Written contract, СФР/ФНС registrations, and — for foreign nationals — work authorisation set the calendar.
01
Briefing
City of work, role, citizenship, and whether a local employing vehicle can lawfully run payroll.
02
Contract
Written labour contract in Russian with mandatory Labour Code terms.
03
Filings
Insurance registration, personalised reporting, and tax withholding setup.
04
First payday
Monthly payroll with unified contributions and НДФЛ.
05
Convert or close
Move the person onto your entity, or terminate under Labour Code notice and grounds.
Compliance
Five points that change the hire
01
Written contract in Russian
The Labour Code requires a written labour contract with mandatory terms. An English offer letter is not the employment contract.
02
MROT is a floor
Federal MROT is RUB 27,093 per month from 1 January 2026 for a full-time employee who has completed the monthly norm. Regional agreements can set a higher minimum.
03
Dismissal is not at-will
Termination needs a Labour Code ground, notice where required, and final pay including unused leave.
04
Foreign nationals
Work patents or permits, migration registration, and permitted job titles still apply. A visa mismatch is an employment breach.
05
Sanctions and banking
Whether you may employ, pay, and report is a counsel question for your group. This page is the labour and payroll stack, not a sanctions opinion.
Questions
FAQ
- Can a foreign company hire in Russia without a Russian company?
- Not on its own Russian payroll without a local employing vehicle. In-country employment uses a licensed local employer while your managers direct the work — provided payroll and filings can still be run.
- What is the 2026 minimum wage?
- Federal MROT is RUB 27,093 per month from 1 January 2026 (Federal Law No. 429-FZ). Check whether a regional minimum is higher.
- What is the employer insurance rate?
- The standard unified tariff is 30% up to the 2026 annual limit of RUB 2,979,000, then 15.1% above that, plus accident insurance by risk class. Reduced SME tariffs exist where the employer qualifies.
- Is there a statutory 13th month?
- No federal statutory 13th salary. Any extra month is contractual or set in local acts.
Labour-law detail for Russia sits on the hiring guide.
Other markets
Other in-country employment pages
Reviewed 11 September 2026
This is a hiring briefing for multinational employers, not legal advice. Statutory rates move by city, province, and sector. Confirm the place of work before you issue an offer.
Sources
- Labour Code of the Russian Federation
- Federal Law No. 429-FZ of 28 November 2025 — MROT RUB 27,093 from 1 January 2026
- Tax Code Chapter 34 — unified insurance tariff and 2026 предельная база
Plan an in-country hire in Russia
Tell us the city, the role, and when they need to start.