Tax Planning
Leveraging Early Notifications Under Russia’s Unified Tax Account — A Tax Planning Guide
With Russia’s new law from 28.11.2025 allowing early submission of NDFL & insurance notification statements, forward-looking businesses can now streamline cash flow and reduce compliance burden.
By NomadicTax Research Team • 5-8 min read • September 7, 2026
## What’s New Since September 1, 2026
Russia's **Federal Law No. 425-ФЗ**, effective 1 September 2026, permits organizations and individual entrepreneurs to submit **preliminary (advance) notifications** for amounts of personal income tax (NDFL) and insurance contributions (strakhovyye vznosy) for all upcoming periods through the end of the current tax year. ([nalog.gov.ru](https://www.nalog.gov.ru/rn18/taxation/submission_statements/16647092/?utm_source=openai))
This replaces the prior requirement to submit these notifications **monthly** or bi-monthly for NDFL withholding periods. ([nalog.gov.ru](https://www.nalog.gov.ru/rn76/news/activities_fts/16643975/?utm_source=openai))
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## Who Benefits Most
- **SMEs and sole proprietors with stable payroll or predictable wage expenses**, e.g. firms with fixed salaries and minimal variable bonuses— predictable in monthly amounts.
- Businesses preparing annual audits or financial forecasts—this helps locking in forecasts for tax liabilities.
- Employers seeking to reduce administrative overhead associated with frequent filings.
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## Tax Planning and Compliance Strategies
### 1. Assess Stability of Payroll
If your payroll is stable (e.g. same salaries, few bonuses), you can comfortably estimate NDFL and insurance contributions through year-end. If you expect variable payouts (bonus, overtime), prepare for adjustments.
### 2. Use the Unified Tax Account (Единый налоговый счет, ЕНС) Effectively
- A positive balance (“сальдо») on the unified tax account can absorb minor deviations without needing urgent payments. Over-forecasting creates buffer.
- Submit **corrective notifications** if actual amounts exceed forecasts to avoid penalties. Under-forecasts are easier—differences count as positive balance. ([nalog.gov.ru](https://www.nalog.gov.ru/rn44/news/activities_fts/16644779/?utm_source=openai))
### 3. Cash Flow Management
Forecasting payments through advance notifications helps firms plan liquidity needs. Because submitting such notification **does not** trigger immediate withdrawal of funds. Payments will be collected on standard due dates. ([nalog.gov.ru](https://www.nalog.gov.ru/rn18/taxation/submission_statements/16647092/?utm_source=openai))
### 4. Partial Leverage
You may choose to file advance notifications only for NDFL, or only insurance contributions (strakhovyye vznosy), depending on which is more predictable. It's optional. ([nalog.gov.ru](https://www.nalog.gov.ru/rn44/news/activities_fts/16644779/?utm_source=openai))
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## Example Scenario
**Example A:** Tech startup with 10 salaried employees, fixed monthly salaries, no overtime, no variable bonuses. They estimate the yearly payroll liabilities and submit an advance notification for both NDFL & insurance contributions through December. The benefit: fewer monthly filings and more certainty in financial planning.
**Example B:** Retail chain with seasonal spikes and bonuses in Q4. They opt to file advance notification for the first three quarters based on stable base salary, but delay forecasting Q4 bonuses until later, submitting updated notification after bonus structure is finalized.
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## Key Caveats
- **Volatile Compensation:** If actual payments exceed forecasted, you’ll need to file an **amended notification**. Over-payments may lead to obligations when exceeding forecasts. ([nalog.gov.ru](https://www.nalog.gov.ru/rn76/news/activities_fts/16643975/?utm_source=openai))
- Filing early doesn’t change deadlines for payments—they remain as per law for each period.
- It's optional; existing monthly obligations continue if you don’t use this mechanism.
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## Practical Steps to Adjust
1. Project payroll and insured work compensation through year-end with separate estimations for fixed and variable components.
2. Prepare a timeline for submitting advance notification(s) before end of August 2026 for this year's liability.
3. Ensure your accounting systems can track actual vs. forecast payments to produce corrections if needed.
4. Monitor updates from FNS and Federal Law 425-ФЗ for any clarifications or template forms.
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**Bottom Line:** Early filing of NDFL and insurance contribution notifications is a powerful planning tool for stable businesses in Russia. Use it smartly to reduce compliance load and optimize cash flow without increasing risk.