HQS from March 2027: the salary threshold will almost triple
The minimum salary for HQS (highly qualified foreign specialists) in 2026 is ₽750,000 per quarter (₽250,000 per month), and from March 1, 2027, it will be ₽717,000 per month according to Federal Law No. 241-FZ. HQS are highly qualified foreign specialists. We break down what this means for employers in numbers and show how much you can save by switching employees to the EoR model through RESTART.
Briefly: minimum HCE salary now and from March 1, 2027
Updated on October 5, 2026. The provisions have been verified against the texts of the laws—see references in the “Sources” section.
- Now (Art. 13.2 of Federal Law No. 115-FZ): the minimum salary for HSCs in general is— 750,000 ₽ per quarter, that is, 250,000 ₽ per month; for researchers, teachers, residents of special economic zones, and accredited IT companies — 83,500 ₽ per month.
- From March 1, 2027 (241-FZ): 717,000 ₽ per month in general; the threshold is calculated per one calendar month.
- Separate categories from March 1, 2027: researchers and teachers, employees of special economic zones, accredited IT companies, the international medical cluster, Crimea and Sevastopol, participants of Skolkovo and Sirius — 358 500 ₽ per month.
- FoundationFederal Law No. 241-FZ of July 26, 2026. Comes into force on January 1, 2027; provisions regarding the salary amount for HCS take effect on March 1, 2027. The threshold is annually indexed according to the growth rate of the average monthly accrued salary.
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.
Frequently asked questions
What is the minimum salary for HQS in 2026?
According to the current version of Article 13.2 of Law 115-FZ, in the general case - at least 750,000 rubles per quarter, that is, 250,000 rubles per month. For scientists and teachers, employees of special economic zones and accredited IT companies - at least 83,500 rubles per month, for technology-innovation SEZs - 58,500 rubles per month.
What is the minimum salary for HQS from March 1, 2027?
According to Federal Law No. 241-FZ dated July 26, 2026 - no less than RUB 717,000 per calendar month in the general case. For certain categories - 358,500 ₽ per month. This is almost three times more than the current 250,000 rubles.
How to submit the HQS salary payment notification?
The employer is required to notify the Ministry of Internal Affairs of Russia or its territorial body quarterly, no later than the last working day of the month following the reporting quarter, about fulfillment of obligations regarding payment of salaries to highly qualified specialists (paragraph 13 of Article 13.2 of Law No. 115-FZ). For example, for the third quarter—no later than the last working day of October. The form and procedure for submitting the notification are established by the Ministry of Internal Affairs.
How are HQS salaries paid and how is the threshold calculated?
Currently, the threshold is generally calculated per quarter: at least 750,000 ₽ per quarter. Starting from March 1, 2027, it will be at least 717,000 ₽ (or 358,500 ₽ for certain categories) per calendar month. If there was a work interruption during the reporting period—due to illness, unpaid leave, or other circumstances—the salary requirement is considered fulfilled if the total salary for three calendar months of the reporting period equals three times the monthly threshold (paragraph 1.4 of Article 13.2).
What happens if the salary of HQS is below the threshold?
The threshold is the condition under which a foreign national is recognized as a highly qualified specialist (Clause 1 of Article 13.2 of Law No. 115-FZ). If an employer fails to fulfill obligations toward a highly qualified specialist (HQS) established by law or the employment contract, the Ministry of Internal Affairs (MIA) makes a decision prohibiting that employer from engaging foreign nationals as HQS for a period of two years (Clauses 26 and 26.1 of Article 13.2). For clarification on the consequences for a specific employee’s status, consult an immigration lawyer.
Who does the new threshold apply to?
For all foreign citizens with the status of a highly qualified specialist. The law sets a lower threshold of 358,500 ₽ per month for researchers and teachers, employees of special economic zones, accredited IT companies and the international medical cluster, employees in Crimea and Sevastopol, participants in the Skolkovo and Sirius projects. Please check with your migration lawyer for other preferential treatment according to the law.
When does 241-FZ come into force?
The law was published on July 26, 2026 and in its main part comes into force on January 1, 2027. The salary standards for HQS are effective from March 1, 2027. Foreign citizens who received a work permit for HQS before March 1, 2027 can obtain a patent or work permit under the new rules without leaving Russia.
Will the threshold be indexed?
Yes. According to 241-FZ, the salary of HQS is subject to annual indexation based on the growth rate of the average monthly accrued wages of employees of organizations for the previous year; the indexation coefficient is determined by the authorized federal body.
What should an employer do if it is impossible to raise the salary to 717,000 rubles?
The ability to switch to the Employer of Record model and salary requirements depend on the legal status of the employee and the basis of his work. A change of employer does not in itself cancel the salary requirements for HQS.
Why you need to move employees to EoR right now?
Employee transitions take between two and six months: obtaining status, submitting notifications, and transferring HR processes. Companies that begin in autumn 2026 will complete the transition comfortably before March 1, 2027; those delaying until 2027 will have to choose between a rushed transition and paying each employee 717,000 RUB per month.
The material is for reference only and does not constitute legal advice; please verify the provisions against the current text of the law.
Sources
- Article 13.2 of the Federal Law No. 115-FZ dated 25.07.2002 — current thresholds: 750,000 RUB per quarter (general case), 83,500 RUB and 58,500 RUB per month (specific categories); work interruptions (para. 1.4), quarterly notification of salary payment (para. 13), prohibition on engaging foreign highly qualified specialists for two years (para. 26, 26.1).
- Federal Law No. 241-FZ of 26.07.2026 (Official publication, No. 0001202607260001) — thresholds of 717,000 RUB and 358,500 RUB per month, categories, indexing, effective from 01.01.2027 and 01.03.2027.
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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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