Compliance
Better Forecasting: One-Notification System for NDFL and Insurance Contributions in Russia
Starting September 2026, Russian businesses can simplify reporting with a single notification covering calculated income tax (НДФЛ) and social insurance contributions annually rather than multiple monthly submissions.
By NomadicTax Research Team • 5-8 min read • August 27, 2026
## What’s the change?
Beginning **September 1, 2026**, organizations and individual entrepreneurs in Russia will be able to submit **one consolidated notification** covering all calculated НДФЛ (personal income tax withheld) and insurance contributions for the entirety of the tax year—including expected monthly breakdowns. This replaces the current requirement of submitting separate notifications every month.([nalog.gov.ru](https://www.nalog.gov.ru/rn34/news/tax_doc_news/16643029/?utm_source=openai))
## Who benefits?
- **Employers with consistent payrolls** — if your payroll expenses and tax rates remain stable throughout the year, you’ll only need to submit one notification instead of monthly updates.
- **Individual entrepreneurs (ИП)** with predictable income streams—simplify compliance and eliminate duplication of effort.
## What you will need to do 👇
| Step | Action |
|------|--------|
| 1 | Assess your history: review whether your НДФЛ and insurance contributions since start of year have been stable. |
| 2 | Discuss with your accountant whether the aggregate notification suits your reporting. |
| 3 | Prepare forecasts by month: split your year into periods (e.g. 1–22 and 23–end of month) for more precise reporting. |
| 4 | Submit the single notification through the relevant portal with enhanced qualifying signature if required. |
## Practical example
A company has fixed monthly salaries and social insurance for all staff. Historically their НДФЛ and insurance contributions for each month are nearly identical. Under the old system, they file separate notifications every month; under new rules, they submit only **one annual notification** showing expected monthly values.
If, however, payroll changes due to bonuses, seasonal workers, or hiring spikes, maintaining monthly detail still matters.
## Key takeaways
- Simplified compliance frees up time and resources.
- Must maintain discipline in budgeting: errors in forecasting can lead to underpayment issues.
- Keep documentation to back forecast numbers—if audited, you’ll need to show how your estimates were formed.
Stay tuned: this change applies to reports for НДФЛ and insurance contributions, and begins **September 1, 2026** across Russia. Start planning now.