Self—employment in Russia is the fastest growing tax regime: by the middle of 2026, there are more than 12 million professional income tax payers. Marketplaces and logistics platforms are among the largest customers of the self—employed: couriers, order pickers, PVZ operators, drivers, movers.
The Government decree introduces a limit: 60 hours per month from one customer through the platform. That's about 15 hours a week, part—time.
Why is this rule being introduced?
The government has long been concerned about "gray employment" through self—employment: when an employee actually works as a full—time employee - in one place, according to a schedule, under the management of a company - but is registered as self-employed, which allows the employer not to pay insurance premiums (30% of the total) and personal income tax (13%).
The 60-hour limit is an attempt to separate real self—employment (when a person works with different clients according to their schedule) from a hidden employment relationship (when the self-employed person is a de facto employee). If one customer exceeds the limit, the platform is obliged to notify the parties, and the Federal Tax Service receives a basis for retraining the relationship.
Who is affected first
Wildberries and Ozon use the self-employed through their own application platforms to assemble orders in warehouses and work in PVZ. With regular employment 4-5 days a week, a person can easily gain 60+ hours per month on one platform.
Courier aggregators (Yandex Delivery, SDEK, Boxberry) are the same story for courier drivers. Logistics companies that attract self—employed movers or freight forwarders under contracts through platforms do the same.
What exactly needs to be done before October 1st
The first step is to conduct an audit of the self—employed database to identify those who regularly exceed 60 hours per month when working for your company. Working time accounting tools should already be available.
The second step: for those who exceed the limit, choose between two scenarios. The first is to enroll in the staff, pay dues, and get a full-fledged employee with labor guarantees. The second is to restructure the work so that one person works through several different legal entities or services within the same holding company (but only if they are really different customers, not a scheme).
The third step: for the new self—employed, from the very beginning, fix the restriction in the contract and in the assignment for work through the platform.
