Documents and payments

Yandex shares ad placement revenue with Advertising Network participants. You receive remuneration for ad block impressions.

Signing a contract

To become a Yandex Advertising Network partner, you must first sign a contract. The main method to sign a contract with Yandex is to accept the Terms of Participation in the Yandex Advertising Network (the offer).

To do this:



  1. Fill out the YAN partner application and agree to the offer terms. Afterwards, you will be able to log in to the YAN Partner Interface and add your websites.
  2. Add a resource (website or app) and wait for it to pass moderation. When your resource passes moderation, you will be able to create ad blocks. To embed them on your website, use the embed code. You can use the SDK to add ad blocks to mobile apps.
  3. Enter your payment information. You don't need to add this information again if you already did so when filling out the application.
  4. After you enter your payment details and accept the Yandex Advertising Network offer, the contract status in the Documents section will be updated and the acceptance date will be displayed. The contract between Yandex and the partner is then considered signed.

You can read the text of the YAN offer and the detailed terms of acceptance under Legal documents.

Note. If a partner has the self-employed status, they must carry out additional actions to accept the offer.

Remuneration payment

Remuneration is paid once your revenue reaches a certain threshold.

  • If you reach this amount during the current month, your remuneration will be paid within 20 business days 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 the following month.

Country of residence

Partner type

Payment method

Payment currency

Payment threshold (without VAT)

Russia

Self-employed

Bank or YooMoney account

Russian rubles

3000 rubles

Individuals

Bank or YooMoney account

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

300 Belarusian rubles

US dollars or euros

$150 or €100

Ukraine

Individuals YooMoney Russian rubles, US dollars, or euros 5000 rubles, $150 or €100

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. Reports are sorted by payment periods and can be viewed in the Documents section of the YAN interface.

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

Russia Individuals | Legal entities and individual entrepreneurs | Self-employed

Belarus Individuals | Legal entities and individual entrepreneurs

Ukraine Individuals | Legal entities

Other countries Individuals | Legal entities and individual entrepreneurs

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.

Self-employed (with an estimated revenue up to 2,400,000 rubles per year) 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 sends remuneration to the partner in full and doesn't withhold any funds for tax purposes.

It's on the partner to pay the tax, which is 6% of the monetization income.

The tax is calculated automatically in the "Moi Nalog" app, which you can also use to pay the tax.

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 taxes at a rate of 13% (Personal Income Tax) and transfers it to the budget.

If the partner's income exceeds 5,000,000 rubles per year, all income exceeding 5,000,000 rubles is taxed at a rate of 15%.

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)

The professional income tax does not require you to pay for any mandatory insurance.

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 41,000 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 260,000 rubles per year (section 1, article 430 of the Tax Code of the Russian Federation).

Additional expenses

None.

None.

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

Responsibility

The tax is calculated automatically in the "Moi Nalog" app. Yandex will issue and register receipts for your remuneration with the tax service to calculate the tax by.

The partner is wholly responsible for providing accurate information and keeping it up to date in the "Moi Nalog" app and paying the tax.

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.

Changing payment methods

To change your remuneration payment details, open the Documents page in the YAN interface, click Change banking details, and fill in the form.

Note. Payment of remuneration on YooMoney is available only for individuals and self-employed in Russia, as well as individuals in Ukraine.

Terminating the agreement

The contract can be terminated. In that case, ad impressions on your sites connected to the YAN will be suspended. As soon as the contract is terminated, you will no longer receive income from ads on your platforms.