Employment in the Russian Federation is governed by the Labour Code, which sets detailed rules on contracts, working time, leave and dismissal. Employers withhold personal income tax and pay social insurance contributions to the Federal Tax Service. Here is what employers need to know.
The Labour Code sets minimum leave for all employees. Sick pay after the first three days, maternity pay and childcare allowances are paid by the Social Fund of Russia (SFR).
Calendar days of paid leave a year, available after 6 months of service. It can be split, but one part must be at least 14 days.
Of average earnings, depending on insurance record. The employer pays the first 3 days, the Social Fund the rest.
70 days before and 70 after birth, longer for complicated or multiple births. Paid at 100% of average earnings, up to a cap.
For either parent. A monthly allowance is paid until the child is 1.5, at 100% of average earnings up to a cap.
| Insurance record | Sick pay |
|---|---|
| Less than 5 years | 60% |
| 5 to 8 years | 80% |
| 8 years or more | 100% |
Set up each Russian leave type in IceHrm with its own accrual, carry forward and approval rules, including additional leave for particular roles. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
The federal minimum wage (MROT) is set by federal law each year and takes effect on 1 January. Regions can set a higher regional minimum, as Moscow and St Petersburg do.
From 1 January 2026 (Federal Law No. 429-FZ), for a full month of normal hours. Regional coefficients are paid on top where they apply.
Shorter weeks apply to employees under 18, employees with disabilities and those in harmful working conditions.
At least 1.5 times for the first 2 hours and double after that, or time off instead if the employee asks.
Overtime needs the employee’s written consent in most cases and may not exceed 4 hours over two consecutive days or 120 hours a year. Work on a weekend or public holiday is paid at least double, or at the normal rate plus a day off.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so overtime and holiday work reflect what was actually worked. Time & attendance →
Since 2025, personal income tax (NDFL) for residents has been progressive. Each rate applies only to the part of annual income within its band. The employer withholds tax from each salary payment as a tax agent.
| Annual income | Rate |
|---|---|
| Up to RUB 2.4 million | 13% |
| RUB 2.4 million – RUB 5 million | 15% |
| RUB 5 million – RUB 20 million | 18% |
| RUB 20 million – RUB 50 million | 20% |
| Over RUB 50 million | 22% |
Social insurance contributions for pensions, health and temporary disability are paid entirely by the employer at a single unified rate. Employees do not pay social contributions.
On each employee’s annual earnings up to RUB 2,979,000 in 2026, the single base cap.
On annual earnings over RUB 2,979,000.
Paid separately to the Social Fund, at a rate set by the employer’s occupational risk class.
From 2026, reduced rates for small and medium-sized businesses apply only to companies in priority sectors on the government’s approved list. Reduced rates for IT and some other sectors have their own conditions.
Build Russian pay the way you already structure it, with your own salary components, deductions and formula columns, such as insurance contribution columns. Want to know how well IceHrm handles payroll calculations for the Russian Federation? Contact us or see Payroll →
An employer can only end an employment contract on one of the grounds listed in the Labour Code, and must follow the procedure for that ground. Employees can resign at any time with notice.
| Situation | Notice |
|---|---|
| Resignation by the employee | 2 weeks |
| Resignation during probation | 3 days |
| Resignation by a chief executive | 1 month |
| Redundancy or liquidation (employer) | 2 months |
| Expiry of a fixed-term contract (employer) | 3 days |
The employee receives severance pay equal to one month’s average earnings. The employer also keeps paying average earnings while the employee looks for work, for up to the second month after dismissal, and in exceptional cases for a third month by decision of the employment service. Employment and collective agreements can provide more.
All amounts due, including pay for unused annual leave, must be paid on the last working day. Pregnant employees cannot be dismissed at the employer’s initiative except on liquidation.
The Labour Code sets 14 non-working public holidays. The government moves some weekend days each year to create longer breaks, so check the official production calendar for the year.
When a holiday falls on a weekend, the day off usually moves to the next working day. Some regions add their own holidays, such as Eid in Tatarstan and Bashkortostan.
Leave groups give each office its own holiday calendar, so you can load the official production calendar and any regional holidays, and every employee sees the right days off. Holiday calendars →
Employment contracts must be in writing and signed within 3 working days of the employee starting work. Most contracts are open-ended; fixed-term contracts are allowed only in the cases listed in the Labour Code.
Probation cannot exceed 3 months, or 6 months for managers and chief accountants. For fixed-term contracts of 2 to 6 months it cannot exceed 2 weeks. Fixed-term contracts can last up to 5 years.
Send contracts and hiring orders for e-signing, store employee documents on their record, and track onboarding with task lists so nothing is missed on day one. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Russian Federation, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Russian Federation? Talk to us.
Start Free Trial Explore Features Contact Us