Compliance
Early Notifications and Unified Tax Account in Russia: What Employers Must Know from September 1, 2026
From September 1, 2026, Russian employers can pre-file notifications for NDFL and insurance contributions for multiple months—learn how this impacts compliance and planning.
By NomadicTax Research Team • 5-7 min read • September 15, 2026
## Key Changes Effective September 1, 2026
- New federal law **№ 425-ФЗ** modified the Tax Code to allow organizations and individual entrepreneurs to submit **advance (preliminary) notifications** of amounts of withheld income tax (НДФЛ) and insurance contributions covering the remainder of the calendar year. ([nalog.gov.ru](https://www.nalog.gov.ru/rn60/news/tax_doc_news/16644014/?utm_source=openai))
- The preliminary notification may cover **several months ahead**, including projected payments. If actual liability exceeds projections, a revised notification must be submitted; if lower, the difference remains as a positive balance on the Unified Tax Account (ЕНС). ([nalog.gov.ru](https://www.nalog.gov.ru/rn60/news/tax_doc_news/16644014/?utm_source=openai))
- For НДФЛ, each month’s forecast must separate amounts for days **1–22** and **23 until end of month**. For insurance contributions, project amounts for each month in the period. ([nalog.gov.ru](https://www.nalog.gov.ru/rn60/news/tax_doc_news/16644014/?utm_source=openai))
- Importantly, **this is optional**; the standard monthly notification remains permitted. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16645183/?utm_source=openai))
## Digitalization & Access to Review Tax Audits Remotely
- Another change introduced by law № 425-ФЗ allows taxpayers to **participate in the review of audit materials remotely** (via video conferencing) from September 1. Copies of documents supporting objections can be submitted through various channels including the electronic tax portal. ([nalog.gov.ru](https://www.nalog.gov.ru/rn55/ifns/imns55_42/events/16647939/?utm_source=openai))
- Also introduced: clearer criteria for **mitigating circumstances in tax violations**, with defined thresholds and rules in place from the same date. ([nalog.gov.ru](https://www.nalog.gov.ru/rn22/news/activities_fts/16643994/?utm_source=openai))
## Implications for Employers & Tax Agents
- **Forecasting accuracy matters**: Underestimating income tax or insurance contributions triggers revision requirements; overestimating results in positive balances—use this to plan cash flows carefully.
- **Systems and accounting must adapt**: Employers need their payroll and accounting systems able to split periods (1–22; 23–end) and project obligations.
- **Avoid confusion with reporting obligations**: Even for months covered by a preliminary notice, payments are due at the established monthly deadlines. The preliminary notification does not shift due dates. ([nalog.gov.ru](https://www.nalog.gov.ru/rn54/news/activities_fts/16646328/?utm_source=openai))
## Practical Example
- If Company X typically withholds RUB 1,000,000 of НДФЛ monthly and pays RUB 300,000 in insurance contributions, it can file a preliminary notification for the remaining four months of the year with those amounts forecasted.
- If in December a large bonus increases TAX or insurance obligations beyond forecast, the company must submit a revised notification for that month. If actual amounts are lower, no action is required; the excess is carried forward to offset future liabilities.
## Action Steps
1. Assess whether your payroll, HR, or finance systems can produce forecasts by sub-period (especially for НДФЛ).
2. Decide whether to implement preliminary notices for NDFL, insurance contributions, or both.
3. Train finance staff to monitor actual vs. forecasted amounts and to submit corrections if necessary.
4. Use remote review options when involved in audits—establish reliable digital communication and document management systems.
By taking advantage of these options, employers can reduce administrative burdens, enjoy more predictability, and improve interactions with tax authorities—while staying compliant with the updated rules under law № 425-ФЗ.