Module: PYRU | Molga: 51 | Currency: RUB | Group: Europe
Key Statutory Facts
Parameter | Value |
СФР (ER-only) | 30% up to RUB 2,225,000; 15.1% above |
EE Social | 0% — Russia: employer-only model |
НДФЛ EE | 13% to RUB 5M; 15% above |
Non-Resident | 30% НДФЛ flat rate |
Military Levy | N/A for Russia |
Quarterly | ЕФС-1 to СФР; 6-НДФЛ to ФНС |
Year-End | 2-НДФЛ per employee by Mar 1 |
СНИЛС | Individual insurance account number |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
ФНС (Tax Service) registration | СФР | PYRU activation | СНИЛС | ЕФС-1 setup
Chapter 2: Enterprise Structure
Федеральные округа | СФР rate groupings | НДФЛ residency | Иностранные граждане types | RUB
Chapter 3: Integration
PTP | ИНН (tax ID) | СНИЛС replication | Nationality/residency flag
Chapter 4: Payroll Engine
PYRU schema | СФР 30%/15.1% PCR | НДФЛ 13%/15% | Non-resident 30% branch | 13th month
Chapter 5: Operations
ЕФС-1 quarterly (СФР) | 6-НДФЛ quarterly (ФНС) | 2-НДФЛ annual | Расчётный листок
Chapter 6: Go-Live
ФНС validation | СФР ЕФС-1 test | НДФЛ parallel | Non-resident parallel | Hypercare