As a general rule, salaries must be paid twice a month in Russia: an advance and a second part (on which personal income tax is paid on the whole amount). Both payment dates must be reflected in the employment agreements, collective agreements or local policies. New rules introduced in October 2016 required that the second part shall be payable no later than 15 calendar days after the period for which the entire salary was accrued.

Since under Russian law salary includes not only a basic salary but also bonuses and other incentives, the recent changes have created uncertainty and raised a question as to whether bonuses should also be paid within a 15 day period. However after the Russian Ministry of Labour and Social Protection published its guidance in September 2016, the position appears to be that: The new 15 day rule applies only to payments which are to be made at least every half a month (e.g. basic salary), and dates for paying bonuses which have been accrued for a month, a quarter, a year or other period can be established by local policies.