What's Changing?
- Effective date: 1 September 2026. (nalog.gov.ru)
- 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)
- 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)
- If actual amounts exceed forecasts, a corrective notification must be filed. If lower, no correction needed. (nalog.gov.ru)
- Filing this advance notification is optional. Monthly submissions are still allowed. (nalog.gov.ru)
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)
Practical Steps to Comply
- Evaluate whether your business has a stable compensation base that makes annual notifications viable.
- Use the existing notification forms (КНД 1110355) with required period breakdowns. (nalog.gov.ru)
- Keep accurate forecasts and monitor actual payroll flows; submit corrective notifications if actual values exceed forecasted ones.
- Ensure that the unified tax account balance is sufficient where funding may be required, especially for contributions. (nalog.gov.ru)
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.