Module: PYRU | Molga: 51 | Currency: RUB | Region: Europe
Field | Detail |
Statutory | SFR (22%+5.1% ER), NDFL 13%/15%, EFN unified notice, SFS reporting |
Tax | NDFL 13% (up to RUB 5M) / 15% (above) |
Key Feature | EFN Unified Tax Notice & SFR Social Fund |
Pay Frequency | Monthly |
Banks | Sberbank, VTB, Gazprombank, Alfa-Bank |
Russia-Specific Highlights
SFR (Социальный фонд России — Unified Social Fund from 2023):
- Replaces PFR (pension) + FSS (social insurance) merged Jan 2023
- Base rate 30% (pension 22%, health 5.1%, VNiM 2.9%) on earnings up to ceiling
- Above ceiling: 15.1%
- Ceiling 2024: RUB 2,225,000
EFN (Единое уведомление — Unified Tax Notice):
- SFR contributions paid as part of ETS (Единый налоговый счет/платеж) system from 2023
- Monthly notification of NDFL/SFR breakdown via EFN before 25th
- SFR-1 declaration: quarterly instead of previous RSV/4-FSS
Chapter 5.5: SFV-1 (quarterly SFR declaration): April 25, July 25, October 25, January 25; NDFL monthly payment by 28th; 6-NDFL: quarterly NDFL tax agent return; Трудовая книжка (work record): electronic via SFR from 2021; Annual salary indexation requirement if salary below CPI inflation