Compliance
Russia’s New Rules for Employer Notifications on Income Tax and Social Contributions
Employers in Russia now can file a single advance notification for income tax and social contributions covering multiple months instead of monthly, starting 1 September 2026.
By NomadicTax Research Team • 5-8 min read • September 14, 2026
## What's Changing?
- **Effective date**: 1 September 2026. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16645183/?utm_source=openai))
- Employers and entrepreneurs can submit a *preliminary (advance) notification* for **НДФЛ** (personal income tax withheld) and **social insurance contributions**, covering several months ahead—up to the end of the current calendar year. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16645183/?utm_source=openai))
- The notification must break down income into two parts per month for НДФЛ: from the 1st to the 22nd and from the 23rd to the end. For contributions, monthly amounts are listed. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16645183/?utm_source=openai))
- If actual amounts exceed forecasts, a corrective notification must be filed. If lower, no correction needed. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16645183/?utm_source=openai))
- Filing this advance notification is optional. Monthly submissions are still allowed. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16645183/?utm_source=openai))
## Why It Matters
These amendments are designed to **simplify reporting burdens** for stable payroll employers and improve cash‐flow predictability. Rather than preparing multiple reports, employers may now capture a whole year in a single filing (within the current calendar year). The detailed monthly breakdown helps tax authorities monitor compliance while offering businesses more certainty. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16645183/?utm_source=openai))
## Practical Steps to Comply
1. Evaluate whether your business has a **stable compensation base** that makes annual notifications viable.
2. Use the existing **notification forms (КНД 1110355)** with required period breakdowns. ([nalog.gov.ru](https://www.nalog.gov.ru/rn23/news/tax_doc_news/16645504/?utm_source=openai))
3. Keep accurate forecasts and monitor actual payroll flows; submit corrective notifications if actual values exceed forecasted ones.
4. Ensure that the **unified tax account balance** is sufficient where funding may be required, especially for contributions. ([nalog.gov.ru](https://www.nalog.gov.ru/rn77/news/activities_fts/16645183/?utm_source=openai))
## Example
Suppose Company X has a stable payroll of employees. Under the new rules, it files one advance notification on 1 October 2026, covering October–December 2026, showing:
- НДФЛ as 30,000 RUB for each month, broken into 1–22 and 23–end of month split.
- Social contributions of 40,000 RUB monthly.
If in December actual payroll leads to 35,000 RUB НДФЛ instead of forecasted 30,000, a corrective notification must be filed. If only 25,000, no action needed.
## Tips & Underscored Risks
- **Forecasting errors matter**: Excess leads to reporting obligations; shortfalls don’t trigger penalties.
- Retain flexibility: the option to continue monthly notifications remains.
- Make sure uncaptured months are included fully—notifications aren’t retroactive.
By adopting advance notifications, businesses with predictable payroll expenses can cut reporting time and avoid end‐of‐month crunches.