What changes from March 1, 2027
For years, foreign companies in Russia have used the status of a highly qualified specialist as a convenient way to find employment: without quotas, without exams, with an understandable personal income tax rate. From March 1, 2027, this model becomes more expensive.
In the summer of 2026, amendments to the law “On the Legal Status of Foreign Citizens” (115-FZ, bill No. 1158407-8) were adopted. The key changes for HQS employers are as follows.
- The minimum salary for HQS will increase from 750,000 rubles per quarter (250,000 rubles per month) to 717,000 ₽ per month - almost three times.
- The preferential threshold of 358,500 rubles per month will remain only for certain categories: scientists, teachers, doctors, employees of IT companies, residents of the SEZ and Skolkovo. Most commercial companies are not eligible for the exemption.
- There will be a threshold indexed annually Based on the growth rate of the average monthly salary in the country, costs will continue to rise automatically.
The entry into force was deliberately delayed until March 2027, so that businesses had time to transfer employees to other legal regimes. This is a window of opportunity, but it is limited: preparing for the transition takes months.
The cost of inaction: calculation for five employees
Let’s take a typical situation: a company has five foreign employees in the status of HQS with a salary at the current minimum of 250,000 rubles per month. To maintain status after March 1, 2027, everyone will have to pay a minimum of 717,000 rubles.
| Indicator | Now (HQS) | From 03/01/2027 (HQS) |
|---|---|---|
| Salary, ₽/month per employee | 250 000 | 717 000 |
| Employer costs, ₽/month for five people | ~1 252 500 | ~3 592 000 |
| Costs, ₽/year for five | ~15.0 million | ~43.1 million |
The calculation includes contributions for injuries (0.2%). HQS with the status of “temporarily staying” are not subject to mandatory pension, medical and social insurance.
Increased costs - plus 28 million rubles per year for five, and this is only at the bottom level, before indexation.
Alternative: EoR model via RESTART
In the Employer of Record model, employees move to RESTART staff. We become a legal employer: we formalize legal status, conduct migration records, personnel administration, payroll and taxes. The customer manages the work of employees and pays under one service agreement. The requirement for a minimum salary for HQS no longer applies to employees - the salary remains market value.
Calculation for the same five employees with the same salary of 250,000 rubles and a RESTART commission of 18%.
| Cost item, ₽/month per employee | HQS from 03/01/2027 | EoR via RESTART |
|---|---|---|
| Salary | 717 000 | 250 000 |
| Insurance premiums | ~1 400 | ~37 900 |
| RESTART commission (18%) | — | 45 000 |
| Total per employee | ~718 400 | ~332 900 |
| Total for five, per month | ~3 592 000 | ~1 664 500 |
| Total for five, per year | ~43.1 million | ~20.0 million |
Customer savings: about 1.93 million rubles per month and 23.1 million rubles per year - minus 54% of costs.
An important detail: insurance premiums in the EoR model are calculated at a reduced rate for accredited IT companies - 15% within the maximum base and 7.6% above it against the standard 30% and 15.1%. The tariff is applied under two conditions at once: valid state accreditation and the share of core IT income is not less than 70% (Article 427 of the Tax Code of the Russian Federation). Please note: the threshold for accreditation itself is lower - 30%, and a tax benefit does not automatically follow from it.
Another detail that works against delay: until the end of 2025, accredited IT companies had a single tariff of 7.6% both within the base and above it. From January 1, 2026, the portion within the base increased to 15%. The benefit remains, but it no longer becomes cheaper - just like the HQS threshold.
Why RESTART: a legal regime that is not available to the customer
The main question that clients ask is: “Why can’t we register employees ourselves, without HQS?” You can - but only through the general procedure: an application for a quota a year in advance with the risk of refusal, permission to attract foreign labor, a work permit for each employee with a medical examination and a Russian language exam. This is more than six months of procedures without a guarantee of results.
RESTART has a different mode, and it is based on official statuses.
Accredited IT company (Ministry of Digital Development). According to 207-FZ, accredited IT organizations hire foreign specialists without quota, without employment permit and without work permit - An employment contract is sufficient. Critical: this regime is not available to most customers in principle, because the accreditation rules (Government Decree No. 1729) exclude telecom operators, banks, companies with state participation and organizations under foreign control.
Private employment agency (Rostrud). RESTART is included in the register of accredited private employment agencies (No. A006-00124-77/05592414, accreditation until 2029), which gives the legal right to provide personnel labor under Chapter 53.1 of the Labor Code of the Russian Federation. Providing staff without this accreditation is prohibited - check with any EoR provider.
Reduced insurance premium rates. The IT status "RESTART" halves contributions within the contribution base limit (15% vs. 30%) and nearly halves them above this limit (7.6% vs. 15.1%); this saving is included in the calculation above.
What does the customer get, besides savings?
- Saving the team. Employees continue to work on the same tasks, in the same office, with the same manager. Only the legal employer changes.
- Solving the visa issue for employees. Specialists of an accredited IT company and their family members receive residence permit in a simplified manner, bypassing temporary residence permit. For many, this is better than the HQS visa benefits they are losing.
- One agreement instead of migration compliance. Notifications from the Ministry of Internal Affairs, quarterly reporting on salaries, renewal of permits, risks of fines of up to 1 million rubles per violation for each employee - all this goes to RESTART.
- Flexibility. The composition of employees in the contract can be changed; Payment is made only for actually registered people.
- Budget predictability. Costs are not tied to the indexed HQS threshold.
Deadlines: why you need to start now
The transition of an employee takes from two to six months, taking into account the registration of status, notifications and transfer of personnel processes. Companies that start in the fall of 2026 will go through the transition smoothly, with a margin before the March 1, 2027 deadline. Those who postpone until 2027 will choose between an emergency transfer and payment of 717,000 rubles per month to each employee.
Discuss your case
Send introductory information - number of employees, citizenship, current salaries and statuses - and we will prepare a calculation for your situation and transition roadmap.
RESTART is an accredited IT company and private employment agency. Discuss the challenge
The calculations are given for a typical situation, are for reference only and do not constitute a public offer. The parameters for 2027—the maximum contribution base and the indexation of the HQS threshold—will be clarified after approval by the Government. The final conditions are calculated individually.
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