Compliance
Annual Filing of Withholding Income & Social Contributions in Russia from September 2026
From September 1, 2026, Russian tax agents may file one annual notification covering income tax withheld (НДФЛ) and social contributions, replacing monthly/quarterly submissions for those with stable payrolls.
By NomadicTax Research Team • 5-8 min read • September 1, 2026
## What’s Changing: Unified Notification
**Effective September 1, 2026**, tax agents in Russia can submit a single annual **notification form** covering **НДФЛ (personal income tax withheld)** and **social security contributions**, instead of the usual periodic submissions every month or quarter. This is relevant for businesses/employers with a **stable wage fund**. ([nalog.gov.ru](https://www.nalog.gov.ru/rn23/news/tax_doc_news/16645504/?utm_source=openai))
The new system is part of broader reforms tied to the **Unified Tax Account (Единый налоговый счёт, ENS)** aimed at simplifying filings. The notification still requires breakdowns by **month(s)** of income earned, but only on a single annual form. Monthly submissions are no longer required if you opt in. ([nalog.gov.ru](https://www.nalog.gov.ru/rn44/news/activities_fts/16644779/?utm_source=openai))
## Who Benefits & Eligibility Criteria
- Relevant for **legal entities** and **IP (sole proprietors)** who are **tax agents** (i.e. withholding НДФЛ and social contributions);
- Best suited to those with **consistent payroll and income patterns**;
- Those with fluctuations or irregular income or high variable income may still prefer monthly or quarterly submissions to track liabilities accurately.
## Deadlines & Obligations
- Annual form due **once per year**, covering the whole upcoming calendar year;
- Submission is via the ENS system;
- Even under annual form, the requirement to include monthly breakdowns remains. Late or incorrect notification may still trigger penalties. ([nalog.gov.ru](https://www.nalog.gov.ru/rn62/news/activities_fts/16642504/?utm_source=openai))
## Practical Interpretations & Examples
- If your company has paid salaries every month steadily and deducted НДФЛ and contributions regularly, the annual notification frees you from monthly filings starting September.
- Yet, an employee hired mid-year or changes in wage levels may complicate backward notification, so maintain detailed payroll records anyway.
## What to Do Before September 2026
- Check your payroll history and assess whether the annual submission option is suitable;
- Train accounting/HR staff to prepare year-ahead notification with monthly detail;
- Confirm access to the ENS platform and ensure digital signatures etc. are in order;
- Consult with a tax professional if you have irregular or variable income flows or withholdings, to avoid surprises in withholding obligations.
**Category**: Compliance
**Tax home**: RussiaCIS